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2015 (4) TMI 550
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.... the Respondent : Sri Jose Joseph, SC ORDER Thottathil B. Radhakrishnan, J. This appeal by the assessee is against an order of the Income Tax Appellate Tribunal setting aside the decision of the Commissioner of Income Tax (Appeals) whereby the Appellate Commissioner had interfered with the order of the Assessing Officer, re-opening the assessment. 2. We heard the learned counsel for th....
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....relief granted on the face of Section 10A of the Income Tax Act needed to be looked into as the effect of the provisos as applied for the relevant period had escaped the consideration of the Assessing Officer when the initial assessment order was issued. This being apparent from a clear reading of the first assessment order, the Tribunal was well founded in affirming the re-opening proceedings and....