9911796707
TMI Blog2014 (1) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... l by way of I.T. A No. 392/LCU/05. The Tribunal by the order dated 09.09.2005, partly allowed the appeal. While allowing the appeal, the Tribunal has directed for consideration of specific issues as noted in the judgment. After the order of the Tribunal, again assessment was made by the Assessing Authority vide its order dated 13.03.2003, against which an appeal was filed before the CIT which was decided by order of the Commissioner dated 16.02.2005. The matter was taken up before the Appellate Tribunal which dismissed the appeal by judgment and order dated 26.08.2013. Learned counsel for the appellant before the Tribunal challenged the initiation of the re-assessment proceeding. He submits that there was no sufficient ground for initiatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal and other materials on record. A perusal of the earlier order of the Tribunal indicate that no ground was raised challenging re-assessment proceeding. The order of the Tribunal in allowing the appeal was confined to limited issues, which were permitted for reconsideration. We fully endorse the view of the Tribunal that the proceeding consequent to the remand order of the Tribunal could not have gone beyond the remand order. Challenge to the re-assessment proceedings raised after ten years, which has been rightly shut out by the Tribunal. In Paragraph No. 6 of the Tribunal following observation was made, which is quoted as under:- "6.........No d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been taken immediately when the assessment was drawn. Neither in the first appeal nor in the appeal before the Tribunal any such ground was taken challenging the re-assessment proceeding. Hence, we do not find any substantial question of law in this appeal for consideration of this Court. Learned counsel for the appellant has placed reliance on Division Bench judgment of this Court dated 24.01.2013 in Income Tax Appeal in the case of Smt. Prabha Rani Agarwal Vs. Income Tax Officer, Ward-1, Mirzapur and another. In the said judgment, appeal was allowed taking the view that the Tribunal has erred in refusing the appellant to raise ground Nos. 1 to 4 as was framed in the appeal. The said appeal was admitted on the grounds which were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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