2017 (1) TMI 1633

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....rcraft Engine Services Ltd., GE Aviation Materials LP, GE Engine Services Inc., GE Aviation Service, GE Transportation Parts LLC, GE Jenbacher GmBH & Co. OHG, GE Packaged Power Inc., GE Canada Company, GE Multilin, GE Pacific Pte Ltd., GE Engine Services - Tri Remanufacturing Inc., G.E. Engine Services Mcallen LP, GE Accessory Services-Grand Prairie Inc., G.E. Aviation Materials LP, GE Transportat....

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....010, 5736/Del/2010, 5737/Del/2010, 5739/Del/2010, 5742/Del/2010, 5743 to 5746/Del/2010, 5748 to 5752/Del/2010, 5753 to 5757/Del/2010, 5877 to 5881/Del/2010, 587 to 592/DEL-2011, 611 & 612/DEL/2011, 613 to 618/DEL-2011, 619 to 624/DEL/2011, 625 to 630/DEL/2011, 631 to 635/DEL/2011, 641 to 644/DEL/2011, 645/DEL-2011, 646/DEL-2011, 697 to 702/DEL/2011, 715 to 719/DEL-2011, 720 to 724/DEL/2011, 677 to....

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....4B. 3. While some of the appeals do not involve the issue of reassessment, but the other three issues are common to all. 4. In fact, there were 139 appeals by the GE group overseas entities before the Bench. The group chose GE Energy Parts Inc. vs. ADIT (ITA No.671/Del/2011- Assessment Year : 2001-02) as the lead case. Extensive arguments were made by both the sides in the case of GE Energy Par....