2011 (7) TMI 1264

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.... Respondent: Shri Ashwani Taneja, FCA ORDER PER RAJPAL YADAV: JM: The revenue is in appeal before us against the order of CIT(A) dated 01.02.2011 passed for assessment year 1999- 2000. The revenue has taken 12 grounds of appeal out of that ground No.12 is general ground of appeal, which does not require any specific finding to be recorded, hence, this ground of appeal is rejected. In all ....

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.... through the record carefully. Learned counsel for the assessee at the very out set submitted that issue in dispute is squarely covered in favour of the assessee by the order of ITAT passed in I.T.A. Nos.3211 to 3214/D/07. He pointed out that facts and circumstances are identical. The Assessing Officer himself has referred these assessment years for reopening of the assessment in the present asses....

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....at there is no disparity on facts. The assessee has filed its return of income on 25.10.1999 declaring total income of `2,74,610/-. The assessment has been reopened by issuance of a notice u/s 148. The reasons recorded by the Assessing Officer in the present assessment year and in assessment year 2000-01 reproduced by the Tribunal on page nos. 3 & 4 of the order are similar on substantial points. ....