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TMI Blog2012 (9) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Revenue to review the judgment rendered in four appeals filed by them against the very same assessee. Even though the issue raised was validity of income escaping assessments completed under Section 147 of the Income Tax Act for the assessment years 1999-2000, 2001-02, 2002-03 and 2003-04, the Tribunal has allowed the assessee's case and cancelled the assessments as invalid by following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in SLP Nos.1922-1923 of 2008 dated 14/10/2011, which is against the judgment of the Delhi High Court, whereunder the Supreme Court granted leave and admitted the appeals. So much so, the contention of the Revenue is that the decision of the Delhi High Court is not accepted and has not become consistent law binding on the Revenue. Learned Senior Counsel has also relied on the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id. We make it clear that the judgment for other years will not be affected by review in this case. However, if there is any other issue raised in the appeal relating to the amount assessed or disallowance made that is not decided on merit by the Commissioner of Income Tax (Appeal) or Income Tax Appellate Tribunal, the appeal will stand revived for decision on those matters. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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