2015 (3) TMI 454

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..... s incorrect. The very foundation on the basis of which the ITAT has applied mind is found lacking in the matter. It is therefore clear that in the present circumstances, the ITAT ought to have considered the issue on merits. Other three appeals considered together with the present appeal had no bearing on the controversy. Hence, even if after remand in those appeals, the assessment orders grant be .....

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..... Shri Anand Parchure has pressed question no.2 as substantial question of law. Said question reads as under : 2. Whether on facts and the circumstances of the case the Hon ble ITAT is justified in law in drawing the conclusion that to avoid multiplicity of the proceedings on the same issue the order u/s 263 should be quashed without appreciating the fact that no proceedings u/s 147 on this is .....

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..... resent matter should also be dismissed as no substantial question of law arises. 3] Advocate Shri Parchure submits that the said orders passed after remand by ITAT are subject to further challenge and therefore have not attained finality. He further states that as there was no such determination under Section 147 of the said Act, in the present matter, the consent given by learned DR and the or .....

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