2016 (9) TMI 64

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.... order dated 20th July, 2009 in I.T.A. Nos.62 and 63/Kol/2009 pertaining to the assessment years 2000-01 and 2001-02, by which the learned Tribunal allowed the appeals preferred by the assessee. The aggrieved revenue has come up in appeal. The question formulated on 28th January, 2010, when the appeals were admitted, reads as follows:- "Whether, on the facts and in the circumstances of the case....

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....e assessment years 2001-01 and 2001-02 ?" The aforesaid question is squarely answered by the proviso to section 14A which reads as follows:- "Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee unde....