2018 (5) TMI 149

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.... Narendra Sharma, Sri. Pranav Krishna, Sri. S. Annamalai, Advs.) Respondent: (By Sri. Y.V. Raviraj, Adv.) S. SUJATHA J., JUDGMENT This appeal is filed by the assessee under Section 260A of the Income Tax Act, 1961 ('Act' for short), challenging the order of the Income Tax Appellate Tribunal, Bengaluru 'C' Bench, Bengaluru in ITA No.624/2014 for the assessment year 2010-11. 2. The ap....

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.... earlier as a return. The Assessing Officer proceeded to conclude the assessment by passing an order of assessment under Section 143(3) read with Section 147 of the Act, determining the total income of the appellant at Rs. 2,53,80,309/-, as against the income declared by the appellant of Rs. nil. 3. Being aggrieved by the order of the reassessment, the appellant preferred an appeal before the C....

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....onsidering the cross objections filed by the assessee on merits would come in the way of the appellant, in the event revenue prefers an appeal and the matter to be decided on merits of the case. The Tribunal has dismissed the appeal filed by the revenue on merits of the case. However, the question what was required to be considered by the Tribunal was the claim of the assessee that the reopenin....