9911796707
TMI Blog2010 (12) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 16.2.2000. Subsequently, a notice under section 158 BC of the Income Tax Act was issued for the block period 01.4.1989 to 16.2.2000. 2. The assessee filed his return showing nil income. However, the Assessing Officer (the AO) assessed the income of the assessee at Rs. 30,31,226/- on 28.2.2002. 3. The aforesaid order was set aside by the Commissioner of Income Tax (the CIT) und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the CIT under section 263 of the Act before the Income Tax Appellate Tribunal (the Tribunal) was allowed on 16.5.2005. The Tribunal set aside the order of the CIT dated 1.4.2003 under section 263 of the Act. 7. After the Tribunal's order dated 16.5.2005, the Commissioner (Appeals) by his order dated 22.7.2005, set aside the order dated 31.3.2005 passed by the AO in pursuance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back for decision on merits. However, the appeal of the Department was dismissed as infructuous. Hence the present appeal by the Department. 11. We have heard Shri A.N. Mahajan, learned counsel for the appellant. 12. The appeal of the Department was in the proceedings arising of the assessment made in pursuance of the order of the CIT (A) dated 1.4.2003 under section 263 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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