TMI Blog2021 (4) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... the superior authority and without any application of mind by the concerned AO, whereas the same was done on the basis of the information made by the CIT(A), Ahmedabad-V, in regard to the revisionary order under Section 263 in the case of Shri Prabhat Karshanbhai Desai for A.Y. 2009-10 one of the assessee herein - HELD THAT:- It appears that the proceeding under Section 263 of the Act in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 (In ITA No. 1409/Ahd/2017), M.A. No.328/Ahd/2019 (In ITA No. 1410/Ahd/2017), M.A. No.349/Ahd/2019 (In ITA No. 1407/Ahd/2017), M.A. No.350/Ahd/2019 (In ITA No. 1411/Ahd/2017) - - - Dated:- 28-4-2021 - SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. No.351/Ahd/2019 (In ITA No. 1412/Ahd/2017) For the Appellant : Shri, S. S. Shukla, Sr. D.R. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revisionary order under Section 263 of the Income Tax Act, 1961 in the case of Shri Prabhat Karshanbhai Desai for A.Y. 2009-10 one of the assessee herein. 4. The Ld. DR relied upon the findings of the Revenue upon making inquiries and examining the various details furnished by the said assessee during the proceeding under Section 263 of the Act; such details as being stated in the instant Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Miscellaneous Application at Page 2 para (i) onwards. Such narration of facts need to be considered in its proper perspective which was not reflecting in the said order passed by the Ld. Tribunal. Thus, we find merit in the application filed by Revenue. In the light of the above observation, the order is, therefore, recalled. Registry is directed to put the matter on board for hearing in due cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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