2015 (1) TMI 1373

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....O R D E R PER JOGINDER SINGH (Judicial Member): The Revenue is aggrieved by the impugned order dated 23/07/2012 of the ld. First Appellate Authority, Mumbai, on the ground whether the ld. Commissioner of Income tax (Appeals) was justified in canceling the order passed by the Assessing Officer u/s 143(3) r.w.s 263 of the Act without appreciating the fact that the order of the Tribunal dated 2....

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....ssed by the ld. Commissioner, the assessee filed appeal before the Tribunal, wherein, vide order dated 21/03/2012, the Tribunal in ITA No.3495/Mum/2011 allowed the appeal of the assessee canceling the order of the ld. Commissioner, which was later on affirmed by the Hon'ble jurisdictional High Court vide order dated 15/01/2013 (ITA (L.) No.1242 of 2012). Thus, the ground raised by the Revenue that....