2017 (1) TMI 1296

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....han Shyam Chaudhary, learned counsel for appellant and Sri Pradeep Agrawal, counsel appearing on behalf of respondent. 2. This is an appeal preferred by Revenue aggrieved by judgment and order dated 31.08.2016 passed by Income Tax Appellate Tribunal, Lucknow Bench ''B' (hereinafter referred to as "Tribunal") in Income Tax Appeal no. 384/Lkw/2016. Respondent-Assessee is represented thr....

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....Tax Appellate Tribunal had erred in law by not adjudicating upon the applicability of Section 153(3) of the Act to the consequential order dated 26.03.2014 passed by the Assessing Officer on the directions given by Ld. ITAT's earlier order dated 18.11.2011 to consider additional evidences filed before the CIT(A). 3. When under the facts and circumstances of the case, the learned Income Tax A....

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....,760. Assessee preferred an appeal before Commissioner of Income Tax (Appeals)-II, Lucknow (hereinafter referred to as ''CIT(A)') in respect of Assessment Years 2004-05 and 2005-06 which was dismissed. Matter was taken in Tribunal and Tribunal vide judgment and order dated 18.11.2011 passed in ITA No. 480 and 481/Lkw/2010 allowed appeal and set aside the order passed by CIT(A) and rema....