2013 (10) TMI 1550

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..... Per : D.K. Tyagi, Judicial Member:- These are cross appeals against the order of Ld. CIT(A), Valsad dated 21-07-2010. 2. During the appellate proceedings following additional ground was taken by the assessee. 1. Reopening of assessment: Reopening is bad in law and order is required to be quashed because (a) no new material had come before the assessing officer as re .....

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..... t of procedure laid down by the Hon ble Apex Court in the case of GKN Driveshafts Ltd vs ITO 259 ITR 90 and jurisdictional High Court decision in the case of Garden Finance Ltd vs. CIT 268 ITR 48 and MGM Export vs. DCIT 23 DTR 356(Guj). This additional ground is accordingly disposed off 4. In view of our decision in respect of additional ground, the other grounds raised in the appeals of assess .....

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