2013 (11) TMI 20

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....Bajpekar JUDGEMENT:- PER : Dilip B Bhosale These two appeals arise from common order passed by the Income Tax Appellate Tribunal, Bangalore Bench in ITA No.9/Bang/2005 and ITA No.10/Bang/2005 for the assessment years 1996-97 and 1997-98 whereby the appeals filed by the revenue were dismissed. 2. The Assessment Officer vide order dated 16.03.2004 reopened the assessment as provided for ....

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....order dated 30.11.2006. The relevant observations made by the Tribunal reads thus:    "We have heard the Ld. D.R. and perused records. The assessing Officer did not controvert the fact that the returns for the years 96-97 and 97-98 were filed by the assessee on its own. However, the A.O. reopened the assessment on the ground that no returns were filed. The A.O. had reopened the assess....