2017 (8) TMI 1435

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.... the Opponent(s) : Mr B S Soparkar, Caveator ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals arise out of a common background concerning the same assessee. Tax Appeals No. 567 and 568 of 2017 arise out of the assessee's appeals and Tax Appeals No. 563 and 564 of 2017 arise out of the cross appeals filed by the Revenue. Revenue has challenged the judgement of the Inc....

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....reopening of assessment. For the assessment years 2006-07 and 2007-08, in both the cases, notice for reopening was issued beyond a period of four years from the end of relevant assessment year. The contentious issue was with respect to non-deduction of tax at source by the assessee for payments made to IRCTC though required as per the Assessing Officer. Though CIT(Appeals) has upheld the validi....