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TMI Blog2015 (4) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Income Tax (Appeals) and the appeal has to be disposed of after giving opportunity of hearing to the assessee. The re-opening order having thus been affirmed, all issues as to exemptions, if any, available to the assessee, including in terms of Section 10A of the Income Tax Act, will remain open for adjudication before the Tribunal. The argument on behalf of the appellant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SC ORDER Thottathil B. Radhakrishnan, J. This appeal by the assessee is against an order of the Income Tax Appellate Tribunal setting aside the decision of the Commissioner of Income Tax (Appeals) whereby the Appellate Commissioner had interfered with the order of the Assessing Officer, re-opening the assessment. 2. We heard the learned counsel for the appellant and the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 10A of the Income Tax Act needed to be looked into as the effect of the provisos as applied for the relevant period had escaped the consideration of the Assessing Officer when the initial assessment order was issued. This being apparent from a clear reading of the first assessment order, the Tribunal was well founded in affirming the re-opening proceedings and interfering with the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officer, at the first instance, has ignored the very particular binding statutory provision, that by itself, would be sufficient ground on which the assessment order could be re-opened. The plea in that regard therefore fails. 8. In the view of the matter, we do not see that any ground arises for decision as a question of law for consideration in this appeal in favour of the assessee. This ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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