2010 (4) TMI 288

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.....Urvashi Dhugga, Advocate for the appellant. Mr.Pankaj Jain, Advocate for the respondent. M. M. KUMAR, J. This order shall dispose of two appeals i.e. ITA Nos.373 and 374 of 1009 as both of them arise out of a common order. These appeals are preferred against the common order dated 31.12.2008 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B' (hereinafter referred as "the T....

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....als has prayed that the order of the Tribunal may be set aside because the Commissioner, Income Tax while exercising the jurisdiction under Section 263 of the Act, had earlier set aside the order of the Assessing Officer and had remanded back the matter to the Assessing Officer. In that regard, reference has been made to the orders dated 10.3.2008 and 17.3.2008 of the Commissioner, Income Tax. Mr.....