9911796707
TMI Blog2011 (7) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... ER RAJPAL YADAV: JM: The revenue is in appeal before us against the order of CIT(A) dated 01.02.2011 passed for assessment year 1999- 2000. The revenue has taken 12 grounds of appeal out of that ground No.12 is general ground of appeal, which does not require any specific finding to be recorded, hence, this ground of appeal is rejected. In all other grounds, the dispute relates to manner of addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee at the very out set submitted that issue in dispute is squarely covered in favour of the assessee by the order of ITAT passed in I.T.A. Nos.3211 to 3214/D/07. He pointed out that facts and circumstances are identical. The Assessing Officer himself has referred these assessment years for reopening of the assessment in the present assessment year. He made a reference to paragraph 3.1 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its return of income on 25.10.1999 declaring total income of `2,74,610/-. The assessment has been reopened by issuance of a notice u/s 148. The reasons recorded by the Assessing Officer in the present assessment year and in assessment year 2000-01 reproduced by the Tribunal on page nos. 3 & 4 of the order are similar on substantial points. The Assessing Officer has made a reference that in assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment years 2000-01 to 2003-04 coupled with the stand of Assessing Officer in the assessment order, we are of the view that there is no disparity on facts. The learned CIT(A) has appreciated the facts and circumstances in right perspective. His order does not call for any interference. Therefore, appeal of the revenue is dismissed. 4. In result, appeal of the revenue is dismissed. This order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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