2012 (10) TMI 1003

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....enue has filed all the three appeals against the consolidated order passed by the CIT(A), Jalandhar, dated 27.06.2012 relating to assessment year 1999-2000. As the issue involved in all the appeals is identical, these were heard together and are being disposed of by this common order for the sake of convenience. 2. The grounds raised by the Revenue in ITA No.354(Asr)/2012, which are common in oth....

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....t. 3. It is prayed that the order of the Ld. CIT(A) be set-aside and that of the AO be restored. 4. The appellant requests for leave to add or amend or alter the grounds of appeal before the appeal is heard and disposed of." 3. The facts narrated by the Revenue are not disputed by both the parties. Therefore, there is no need to repeat the same for the sake of convenience. 4. At the time of h....

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....ed. 5. The Ld. DR, on the other hand, relied upon the orders passed by the Assessing Officer. 6. We have heard both the parties and perused the relevant material available with us, especially the order passed by this Bench dated 21stMay,2012 in assessees own cases in ITA Nos. 190, 191 & 192(Asr)2010 for the assessment year 1999-2000 (supra). We are of the view that this Bench has quashed the ass....

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....l Singh, POA, Jalandhar. (ii) ITA No.191(Asr)/2010 - Sh. Joginder Singh, NRI, through Sh. Jarnail Singh, POA, Jalandhar. (iii) ITA No.192(Asr)/2010 - Sh. Lakhbir Singh, NRI, through Sh. Jarnail Singh, POA, Jalandhar. 6. In the aforesaid common order the Hon'ble ITAT have held, inter alia, that the ITO, Kapurthala had no jurisdiction to issue notice on the present assessees, which, in fact, shou....