2013 (8) TMI 1151

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..... PER HARI OM MARATHA, JUDICIAL MEMBER: These appeals filed by the assessee, for assessment years 2005-06 and 2006-07, are directed against separate orders of the ld. CIT(A) dated 31.12.2010. 2. Briefly stated, the facts of the case are that the assessee company is engaged in the business of manufacture of Indian Made Foreign Liquor (IMFL) and sale thereof through TASMAC. A search u/s 13 .....

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..... duced for our perusal. 3. Both the parties have relied on this decision of the Tribunal. Consequently, by respectfully following the above order, we restore the entire issue involved in the years under consideration to the file of the Assessing Officer in a similar manner with a direction that he shall consider all the issues, de novo, commensurate with his decision taken in assessment year 200 .....

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