2016 (2) TMI 1195

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.....By way of this appeal, the assessee appellant has challenged correctness of the order dated  16th  January 2013 passed by the learned CIT(A) in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2009-10   2.When this was called out, we noticed that the amount of tax involved in this appeal is only Rs. 40,430.  Learned counsel ....

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....it clear that the observations made by the CIT(A), so far as period outside the assessment year 2009-10 is concerned, are devoid of any basis and stand vacated. A fresh call on merits will have to be taken for the assessment years, uninfluenced by the stand taken by the CIT(A) in the assessment year 2009-10, and the observations in this order, to that extent, stand expunged. Learned counsel, in th....