2017 (2) TMI 1475

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.... to all just exceptions. CM Nos.964-965/2017 These are applications for condoning the delay of 9 days in filing and 40 days in re-filing the appeal. We have heard the learned counsel for the appellant/revenue. The delay is condoned. The applications stand allowed. ITA 26/2017 This is an appeal under Section 260A of the Income Tax Act, 1961 against the order dated 18.05.2016 passed by the Incom....

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....raph 8.3, the ratio of the Supreme Court decision in the case of CIT vs. Green World Corporation 314 ITR 81 (SC) with regard to the scope and powers under Section 263 of the said Act. It was also observed that an order would be erroneous only when the assessing officer makes no enquiries during the course of the assessment proceedings. In the present case the tribunal found as a fact that the "Pri....