2016 (6) TMI 1037

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....ice Akil Kureshi ) 1. Revenue has challenged the judgment of the Income Tax Appellate Tribunal dated 04.09.2015 raising following questions for our consideration. "[A] Whether the Appellate Tribunal is right in law and on facts in holding that the original assessment order passed u/s 143(3) is without jurisdiction by holding that the same is deemed to have been abated after initiation ....

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....section 143(3), the Assessing Officer had made addition of Rs. 94.80 lacs under section 69 of the Act. Commissioner of Income Tax (Appeals) confirmed such addition. This order was carried before the Tribunal. Before the Tribunal, it was pointed out that in the block assessment proceedings, income of the assessee was computed at Rs. 1.57 Crores (rounded off). This order was not challenged by the as....