2019 (7) TMI 643

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.... Adeeba Mujahid, Junior Standing Counsel. O R D E R 1. This petition challenges an order dated 15th June, 2017 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 4578/De1l2016 for Assessment Year (AY) 2008-09. The Assessee is aggrieved by the impugned order of the ITAT, which while setting aside the order dated 31st March, 2016 passed by the Principal Commissioner of Income Tax (PCIT)....

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....ny order being passed pursuant to a notice under Section 263 of the Act, after the expiry of two years from the end of the financial year in which the order sought to be revised was passed. 3. Mr. Ajit Sharma, learned counsel appearing for the Revenue, on the other hand points out that the facts in the Tulsi Tracom (supra) were different. There was no occasion for the Court in the said case to ex....

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.... 5. In the instant case, admittedly the notice preceding the order under Section 263 of the Act was sent to the Assessee at the wrong address. On this short ground, the ITAT has remanded the matter to the PCIT for passing a fresh order after hearing the Assessee. It is plain to this Court that the remand would not result in the PCIT coming up with new grounds for reopening the assessment under Sec....