2016 (1) TMI 1375

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....d Sonde - Adv. For the Department:  Dr. S. Sundaresan - DR ORDER PER GEORGE MATHAN, JUDICIAL MEMBER ITA No. 271/PNJ/2015 is an appeal filed by the Revenue against the order of the Commissioner of Income Tax (Appeals), Panaji-1 in ITA No.96/PNJ/14-15, dated 13/03/2015 for the Assessment Year 2006-07. C.O. No.62/PNJ/2015 is a Cross Objection filed by the assessee in Revenue's Appeal....

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.... to be verified. 5. Departmental Representative objected to the admission of the additional ground. 6. We have considered the rival submissions. As it is noticed thatthe additional ground goes to the root of the assessment, in view of the decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs. CIT reported in 229 ITR 383, the said additional ground is admitte....

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....ked by the assessee in above cited letter dated 04/01/2016. This is for kind information and necessary action. I am also returning herewith the file (in one docket) which was forwarded to this office." 8. It was submitted by the Authorized Representative of the assessee that as no draft assessment order has been passed in the case of the assessee after the set aside proceedings, in view of the ....