2011 (2) TMI 958

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..... Officer, prior the directions given u/s 263, had failed to apply his mind to the case in all perspectives - Hence, the matter is covered by order of this Court (The Commissioner of Income-tax, Patiala Vs. M/s Satnam Oil Mills Ltd. 2010 (4) TMI 288 - PUNJAB & HARYANA HIGH COURT) - Accordingly, these appeals are disposed of in the same terms and the matter is remanded to the CIT(A) for further proce .....

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..... n law in dismissing the Revenue's appeal without adjudicating on merits, ignoring the fact that the Assessing Officer, prior the directions given u/s 263, had failed to apply his mind to the case in all perspectives and that the Departmental Appeal against the ITAT's order dated 31.12.2008 is still pending with the Hon'ble High Court of Punjab & Haryana at Chandigarh [ITA No.373/2009]" Notice of .....

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