9911796707
TMI Blog2021 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... ling for A.Y.2014-15 in all the three trusts, the decision rendered by this Tribunal for A.Y.2014-15 [ 2020 (12) TMI 1121 - ITAT MUMBAI] for all the three appeals referred to supra shall apply mutatis mutandis to this assessment year also. The operative portion of the said order of the Tribunal is not reproduced herein for the sake of brevity. Accordingly, the grounds raised by the assessee are a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s void and bad ab initio, as the order of learned Assessing Officer ('AO') is neither erroneous nor prejudicial to the interest of revenue. 2) The CIT(E) grossly erred in setting aside the assessment made by the AO u/s. 143(3) of the Act and directing a de novo assessment, by holding that the assessment order passed by the AO was without carrying necessary verification/enquiry even w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd without prejudice to the other. The Appellant craves leave to add, alter, amend or withdrawal or any of the Grounds of Appeal herein and to submit such statements documents and papers as may be considered necessary either at or before the appeal hearing. 3. We have heard rival submissions and perused the materials available on record. Both the parties fairly agreed that the very same issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/12/2020 for all the three appeals referred to supra shall apply mutatis mutandis to this assessment year also. The operative portion of the said order of the Tribunal is not reproduced herein for the sake of brevity. Accordingly, the grounds raised by the assessee are allowed. 4. In the result, appeals of the assessees are allowed. Order pronounced on 08/03/2021 by way of proper mentioning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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