TMI Blog2022 (4) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... falls under the exception of in Para 10(e) of the said circular as much as the assessment in the instant case has been reopened on the basis of information received from external sources - HELD THAT:- AR vehemently objected that ultimately there is no evidence brought on record that information was forwarded by the Sales Tax Department and its DGIT (Investigation), who had merely verified the webs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exception provided in Para 10(e) of the CBDT Circular. The Registry is directed to fix the main appeal for regular hearing on 29th June, 2022. Both parties informed in open court and no fresh notices to follow. - MA No. 159/Mum/2021 (Arising in ITA No. 2316/Mum/2019) - - - Dated:- 29-4-2022 - SHRI M BALAGANESH, AM AND SHRI PAVAN KUMAR GADALE, JM For the Assessee by : Shri Jas San ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer stating that the Sales Tax Department of Govt. of Maharashtra had forwarded the information together with sworn statements recorded therein to the DGIT (Investigation) Wing, Mumbai, who in turn forwarded the information to the learned Assessing Officer which triggered the reopening of assessment. Hence, he argued that the assessment for reopening based on information received fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the learned Assessing Officer has already been furnished to the learned Authorised Representative during the course of previous hearings. 04. In view of this, we are inclined to recall the order passed by this Tribunal by accepting the fact that there was a mistake that had occurred in the said order. We also hold that the present case clearly falls under the ambit of exception provided ..... X X X X Extracts X X X X X X X X Extracts X X X X
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