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TMI Blog2017 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal against the impugned orders. The issue is that once this Court after considering the rival contentions directed the Tribunal to deal with the issue afresh, there was no reason for the A.O to proceed with the matters of same Assessment year even in the background of referring to the order passed by this Court in the four Tax Appeals. A copy of this Court's order was placed and was availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - WP Nos. 274, 278 of 2017 - - - Dated:- 16-3-2017 - ANOOP V. MOHTA NUTAN D. SARDESSAI, JJ. Shri Vimal Gupte, Senior Advocate with Mr. Arjun Gupte and Ms. Priyanka Kamat, Advocates for the Petitioners. Ms. Amira Razaq, Advocate for the Respondents. ORAL JUDGMENT: Rule heard forthwith. Heard the parties finally by consent. 2. We are inclined to dispose of these writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Appeals preferred by the appellant before the learned Tribunal is restored to the file of the learned Tribunal. iii. The learned Tribunal is directed to decide the appeals afresh after hearing the parties, in accordance with law. iv. All the contentions of the parties on merits are left open. v. Appeals stand disposed of accordingly. 5. Therefore taking note of the peculia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even in the background of referring to the order passed by this Court in the four Tax Appeals. A copy of this Court's order was placed and was available with the record of the A.O. It is reflected in para 1.9 of the impugned order. 8. We are not here to discuss and decide the justification so given by the Assessing Officer while passing the impugned order. There may be justification for va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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