2012 (8) TMI 495

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..... decided that the assessment order passed by AO is illegal and void abinitio - in favour of assessee. - ITA No. 4613/Mum/2005 - - - Dated:- 29-6-2012 - B. R. Mittal And P. M. Jagtap , JJ. Appellant by: Tejas Shah Respondent by: Subachhan Ram ORDER B. R. Mittal (JM) The assessee filed this appeal for assessment year 199 .....

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..... on by it. 2. Later on assessee filed an additional ground of appeal which is as under: The proceedings initiated by the AO u/s. 147 are bad in law and without and/or in excess of jurisdiction and consequently re-assessment order passed by him u/s. 147 should be quashed and annulled. The Division Bench admitted the additional ground taken by the assessee. 3. Since there w .....

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