9911796707
TMI Blog2021 (9) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... Review of judgment [ 2019 (8) TMI 16 - BOMBAY HIGH COURT ] - HELD THAT:- entire exercise of re-opening the assessment was undertaken with reference to the Shah Commission Report pertaining to under invoicing in connection with the export of iron ore. We are satisfied that the issue arising in Writ Petition [ 2019 (8) TMI 16 - BOMBAY HIGH COURT ] was the same as the issue raised in the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The ground for seeking review is that, according to the review-applicant, the aforesaid writ petition was wrongly clubbed with a bunch of writ petitions, wherein the contention of the assessee was that re-opening of assessment could not have been undertaken based on Justice Shah Commission Report. The applicant contends that in the present case concerning assessment year 2010-2011, re-openin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dekar, the learned counsel appearing for the non- applicant submitted that there was no error apparent on the face of the record, for the reason that if this Court peruses the reasons for re-opening of the assessment, although it is stated that the exercise is sought to be undertaken on the basis of the information received from the DCIT Circle , New Delhi, the whole basis of re-opening the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... error apparent on the face of the record in the Judgment and order dated 9/7/2019 passed by this Court. 5. We have perused the documents placed on record, including the reasons for re-opening assessment in the case of the non-applicant assessee in the present case. A perusal of the order dated 17/11/2017, passed by the applicant rejecting the objections raised by the non-applicant assessee inde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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