2013 (10) TMI 309

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pen for the Tribunal to examine validity of the search proceedings in view of the decision of Division Bench of this Court in case of Neesa Leisure Ltd. and anr Vs.Union of India Through Secretary and ors. Reported in [2011] 338 ITR 460. On the other hand, the assessee contended that the Tribunal would suffer from no such inhibition. 2. The Tribunal, by its detailed judgement dated 30.03.2012, considered this controversy and ruled in favour of the respondent and against the assessee. Thereafter, the Tribunal also proceeded to examine on merits various issues raised by the assessee regarding additions retained by the CIT(Appeals). On such issues, the Tribunal gave its detailed consideration and final findings as well. 3. The respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h March, 2012 for hearing the case afresh. The Registry is directed to post the cases in due course and intimate both the parties. (In IT (S) A.No. 63 and 52/Ahd/2005 (BP-1-4-1995 to 26-2-2002) Rajendra M. Vyas v. DCIT, CC 12, Ahmedabad Manubhai P. Vyas (Dec.) L/h Rajendra M. Vyas Vs DCIT, CC-12, Ahmedabad.      5. In the result, both the Misc. Applications filed by the assessee are allowed." 5. From the original order passed by the Tribunal on 30.03.2012, we had gathered a strong prima facie impression that the assessee was correct in contending before the Tribunal that no arguments on merits beyond the question of applicability of the decision of this Court in case of Neesa Leisure Ltd. (supra) were made. Further....