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TMI Blog2020 (2) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... re pursuant to a notice issued under Section 148 on 24.03.2014 - HELD THAT:- The assessment order passed on 31.03.2015 for the assessment year 2014-15 has not clearly discussed the issue. Instead, it has accepted the returns filed by the petitioner based on the decision of this Court without actually discussing how the revised returns filed by the petitioner under Section 143 (3) of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 263 of the Income Tax Act, 1961 seeking to re-open the assessment order dated 31.03.2015. 2. The contention of the petitioner is that the respondent had no basis to come to the conclusion that the orders have been passed erroneously or to dis-prejudice of the revenue. It is submitted that all the issues raised in the order dated 31.03.2015 were pursuant to a notice issued under Section 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition is liable to be dismissed. 5. Heard the learned counsel for the Petitioner and the learned counsel for the Respondent. 6. I have perused the impugned order. The assessment order passed on 31.03.2015 for the assessment year 2014-15 has not clearly discussed the issue. Instead, it has accepted the returns filed by the petitioner based on the decision of this Court without actually di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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