2017 (12) TMI 1421

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....ed 19.6.2017 made in ITA.Nos.768 to 772 of 2017 for the assessment years 2008-09 to 2012-13. TCA.No.837 of 2017 has been filed by the Department as against that portion of the order dated 19.6.2017 made in ITA.No.767 of 2017 relevant to the assessment year 2008-09. 3. The appeals have been filed by the assessee raising the following substantial questions of law : "Common Questions in TCA.No.695, 700, 701, of 2017 : i. Where the Assessing Officer has adopted literal interpretation of Section 36(1)(viia) and Rule 6ABA in the original assessment, can the Commissioner of Income Tax (Appeals) exercise the power to enhance the assessment by giving different dimensions to the interpretation of Section 36(1)(viia) and Rule 6ABA....

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.... any fresh material, can the Assessing Officer reopen the assessment merely based on a change of opinion ? and (ii) In the facts and circumstances of the case, where the appellant had requested to adopt the return of income filed respectively on 29.9.2010 and 29.9.2011 as the return in pursuance of notices under Section 148, is the Assessing Officer's notices under Section 143(2) dated 12.2.2015 wherein it was mentioned that it was issued in respect of return of income filed respectively on 29.9.2010 and 29.9.2011, is barred by limitation ? 4. The appeal has been filed by the Revenue raising the following substantial questions of law : "(i) Whether the Appellate Tribunal was right in cancelling the re-assessment on ....

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...., the assessee need not have any such apprehension in view of the candid observations made by the Tribunal while remanding the matters for a fresh consideration. It appears that the only issue raised by the assessee pertains to deduction admissible under Section 36(1)(viia) of the Income Tax Act, 1961. So far as the Revenue is concerned, they challenged the order setting aside of the reopening of the assessment under Section 148 of the said Act. In any event, the Tribunal remanded the matter for de novo re-adjudication and it would mean that the assessee would be entitled to canvass all the points, which they raised earlier before the Commissioner of Income Tax (Appeals) as well as in the grounds raised in these appeals including the substa....