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TMI Blog2013 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Tribunal in the impugned judgment are now squarely covered against the Revenue by a decision of the Supreme Court in the case of Topman Exports v. CIT [2012 (2) TMI 100 - SUPREME COURT OF INDIA] - No purpose would be served in entertaining this Tax Appeal – Decided against the Revenue. - TAX APPEAL NO. 734 of 2012 - - - Dated:- 26-2-2013 - AKIL KURESHI AND SONIA GOKANI , JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order?" In brief, facts are as follows: For the assessment year 1997-98, assessment of the respondent assessee was reopened by the Assessing Officer in which certain additions were made. The assessee carried the matter in appeal. The Commissioner (Appeals) in his order dated 19.7.04 held that the reopening was invalid. He also proceeded to examine the additions on merits and came to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional ground, namely, with respect to the validity of reopening of the assessment. The Tribunal, thereupon, proceeded to consider the Revenue's objection to the quantum additions and held that CIT(Appeals) was correct in deleting the same. Before us, the Revenue seriously contested the Tribunal's stand that the Departmental Representative was not interested in pressing additional grounds. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) that the reopening was invalid itself was not a correct view, the Department had no arguments to make with respect to quantum additions deleted by the CIT(Appeals). However, in the present case, there are peculiar facts which convince us not to carry further inquiries in this respect. Such facts are that the additions deleted by the CIT(Appeals) and which has been confirmed by the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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