2014 (6) TMI 49

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..... aimed and there is a mistake’ - the Tribunal had merely followed its previous decision, thus, no substantial question of law arises for consideration – Decided against Revenue. - ITA 221/2014 and ITA 222/2014, CM APPL.8430/2014 - - - Dated:- 26-5-2014 - S. Ravindra Bhat And Vibhu Bakhru,JJ. For the Appellant : Mr. N. P. Sahni, Sr. Standing Counsel. For the Respondent : None O .....

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..... This Court had by its order of 20.04.2012 held that reopening of assessment was not warranted and consequently affirmed the ITAT s decision for AY 2003-04. Concededly, for the present year 2004-05, the grounds for reopening the assessment originally settled are identical - as is evident from the ITAT s observations in paragraph 6 of the impugned judgment: - 6. As perusal of the reasons re .....

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