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TMI Blog2018 (3) TMI 2025X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CIT(A) and brought to tax the amounts u/s 11(3) - assessee s appeal to the CIT(A) was rejected primarily on the ground that it had withdrawn its previous appeal questioning the assumption u/s 263. HELD THAT:- It is not disputed that the assessee s appeal (appeal to the ITAT) against the order of the CIT(A) is pending before the ITAT. Having regard to these peculiar circumstances, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the meanwhile, the concerned AO gave effect to the substantive order of the CIT(A) and brought to tax the amounts under Section 11(3) of the Act. The assessee s appeal to the CIT(A) was rejected primarily on the ground that it had withdrawn its previous appeal questioning the assumption under Section 263 of the Act. It is not disputed that the assessee s appeal (appeal to the ITAT) against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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