2012 (6) TMI 538

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....ng the cross objection filed by the assessee and the Miscellaneous petition filed for correction of the said error. The assessment order passed in the case of the assessee was sought to be re-opened under Section 147 of the Income Tax Act, 1961. The said action of the Department was challenged by the assessee both on the ground of jurisdiction as well as on merits. The assessing authority over-rul....

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..... Thereafter, the Miscellaneous petition was filed for recalling the order dismissing the cross objection and the said Miscellaneous petition came to be dismissed. It is against those orders the present appeal is filed. 2. The order of re-assessment passed has been set aside which has attained finality. It has been set aside on merits. The assessee wanted the said order to be set aside on the gro....