2010 (12) TMI 56

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....place in the premises of the assessee on 16.2.2000. Subsequently, a notice under section 158 BC of the Income Tax Act was issued for the block period 01.4.1989 to 16.2.2000.   2. The assessee filed his return showing nil income. However, the Assessing Officer (the AO) assessed the income of the assessee at Rs. 30,31,226/- on 28.2.2002.   3. The aforesaid order was set aside by the ....

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.... his appeal against the order dated 1.4.2003 passed by the CIT under section 263 of the Act before the Income Tax Appellate Tribunal (the Tribunal) was allowed on 16.5.2005. The Tribunal set aside the order of the CIT dated 1.4.2003 under section 263 of the Act.   7. After the Tribunal's order dated 16.5.2005, the Commissioner (Appeals) by his order dated 22.7.2005, set aside the order dat....

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.... infructuous was set aside and the matter was remanded back for decision on merits. However, the appeal of the Department was dismissed as infructuous. Hence the present appeal by the Department.   11. We have heard Shri A.N. Mahajan, learned counsel for the appellant.   12. The appeal of the Department was in the proceedings arising of the assessment made in pursuance of the order....