2012 (9) TMI 128

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.... I. Dalal for the Respondent.   P.C. :-   1. This is an appeal under section 260(A) of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal dismissing the appellant's appeal being ITA No.3995/Mum/2006 pertaining to the assessment year 1997-1998. 2. The appellant has sought to raise the following questions of law :- "(a). Whether on the facts and cir....

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....aw, the ITAT has the power to issue such directions to the Assessing Officer in view of the fact that any order as per the provisions of section 275(1A) can be passed only if an order passed under section 275(1) is subsisting on the date of passing of order under section 275(1A) ? (d) Whether on the facts and circumstances of the case and in law, the ITAT has the power to issue such directions ....

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....l accordingly set-aside the order of the CIT (A) and directed the AO to give the respondent a reasonable opportunity of being heard before passing the order upon remand. 4. As noted earlier, the appeal against the quantum proceedings has been admitted and is pending hearing in this Court. If the appellant succeeds in the quantum proceedings, it would not even be necessary to consider the procee....