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TMI Blog2017 (12) TMI 1790X X X X Extracts X X X X X X X X Extracts X X X X ..... rder would be erroneous only when the assessing officer makes no enquiries during the course of the assessment proceedings. In the present case the tribunal found as a fact that the Principle of Mutuality had been examined threadbare by the assessing officer itself and therefore it was not a case where the Commissioner could have exercised jurisdiction under Section 263 of the said Act. In these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue in ITA 26/2017. The Court decided that appeal on 06.02.2017 stating as follows: - ITA 26/2017 This is an appeal under Section 260A of the Income Tax Act, 1961 against the order dated 18.05.2016 passed by the Income Tax Appellate Tribunal in ITA No.2390/DEL/2015 pertaining to the assessment year 2010-11. The said appeal before the tribunal was against an order of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 263 of the said Act. It was also observed that an order would be erroneous only when the assessing officer makes no enquiries during the course of the assessment proceedings. In the present case the tribunal found as a fact that the Principle of Mutuality had been examined threadbare by the assessing officer itself and therefore it was not a case where the Commissioner could have exercised juris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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