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2017 (9) TMI 1932

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..... er passed by the AO u/s 143(3) of the Act dated 24.12.2010 and thereafter the case has been reopened under section 147 r.w.s.148 of the Act. The reassessment was framed vide order dated 31.2.2015 in which various issues as have been raised by the revenue by way of present appeal were taken care of. As a result, the present appeal filed by the revenue has become infructuous and dismissed accordingl .....

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..... s have been covered in the order passed in the re-assessment proceedings, the appeal filed by the revenue has become infructuous. 3. The ld. DR relied on the grounds of appeal filed in the appeal. 4. We have heard both the parties. We find that in this case, the appeal has been filed against the order of ld.CIT(A) arising out of the order passed by the AO u/s 143(3) of the Act dated 24.12.2010 a .....

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