9911796707
TMI Blog2014 (12) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... he validity of re-opening of assessment u/s 147 of the Act has not been adjudicated by the Tribunal. In view of the aforesaid, we hereby recall the order of the Tribunal dated 30.03.2012 for the limited purpose of adjudicating the Ground of the assessee relating to the validity of re-opening of assessment u/s 147 of the Act, which had not been adjudicated earlier. For the said purpose, the Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the record within the meaning of section 254(2) of the Income Tax Act, 1961 (in short the Act ) has been crept in the order of the Tribunal dated 30.03.2012 (supra), wherein one of the Grounds raised by the assessee has not been adjudicated. It is contended that assessee has raised an issue challenging the validity of re-opening of assessment u/s 147 of the Act. According to the applicant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en adjudicated earlier. For the said purpose, the Registry is directed to post the appeals of the assessee before a regular Bench for hearing qua the issue relating to the validity of re-opening of assessment u/s 147 of the Act. Accordingly, the Miscellaneous Application of the assessee is allowed, as above. Order pronounced in the open Court on 04th December, 2014. - - TaxTMI - TMITax - I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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