9911796707
TMI Blog2013 (11) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... r looked the fact that return of income was filed by the assessee - Fact remains that the assessee had filed returns. Therefore, reopening of assessment for the asst. years is bad in law – Decided against the Revenue. - ITA No.402,403/2007 - - - Dated:- 25-9-2013 - Dilip B Bhosale And B Manohar, JJ. For the Appellant : Sri.K.V.Aravind, Adv. For the Respondent : Sri. Shyam Sunder Bajpeka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeals partly. The Appellate Authority while allowing the appeals observed that the Assessing Officer over looked the fact that the return of income for both the years was filed by the assess. In the circumstances, he held that reopening of the assessment for the assessment years 1996-97 and 1997-98 was bad in law. This view of the Appellate Authority was affirmed by the Tribunal vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not in dispute. Learned Counsel appearing for the revenue could not support the decision of reopening of the assessment for the years 1996-97 and 1997-98. On the contrary, the orders impugned and the other material placed on record clearly reveal that the assessee had filed returns for the assessment years 1996-97 and 1997-98, but through inadvertence, he had filed it before the wrong Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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