TMI Blog2013 (5) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmed, J. CM No. 7644/2013 in ITA 247/2013 The exemption is allowed subject to all just exceptions. ITA 246/2013 ITA 247/2013 1. The present appeals pertain to the assessment year 2001-02 and arise out of the common order passed by the Tribunal on 29.06.2012 in ITA No. 4777/Del/2011 and ITA No. 4778/Del/2011, respectively. In an earlier round before the Tribunal, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of both the assessment years. The Commissioner of Income Tax (Appeals) dismissed the appeals filed therefrom by the assessee by two separate orders dated 16.08.2011. It is against those separate orders, that the assessee was in appeal before the Income Tax Appellate Tribunal in ITA Nos. 4777-4778/Del/2011 which have been allowed by the Tribunal on 29.06.2012 after noticing the fact that this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e earlier round to the effect that the proceedings under Section 147 of the said Act were valid. Now, those proceedings have been held to be invalid. Hence, the consequential remand proceedings would be of no consequence. As such no interference is called for with the impugned order passed by the Tribunal. No substantial question of law arises for our consideration. These appeals are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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