2012 (6) TMI 869

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....Per Bench These seven appeals are directed against the common order dated 30.03.2011 passed by the CIT(A)-37, Mumbai. Since the issue involved in all these appeals is same, we proceed to dispose of all these appeals by a combined order for the sake of convenience. 2. Consequent to the search carried out by the Department, Assessee filed the returns of income for the years under consideration....

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....tion 153A r.w.s. 143(3) of the Act (assessment years 2001-02 to 2006-07) and under section 153B(1)(b) r.w.s. 143(3) (for A.Y. 2007-08) were cancelled by the Administrative Commissioner (Revisional authority) in exercise of powers vested in him under section 263 of the Act. In the light of the order passed under section 263 dated 29.03.2011, the original assessments made under section 153A and 153B....

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.... be denied the opportunity of filing appeals at that stage and hence the only legal course in the circumstance is to restore the matter to the file of the CIT(A) to decide the matter on merits, i.e. to consider the correctness of the additions made in the orders passed under section 153A/153B of the Act. 5. The learned D.R., however, relied upon the order passed by the learned CIT(A). 6. We ....