2012 (4) TMI 790

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....e Respondent : Shri Amit Sachdeva, Advocate ORDER PER G.D.AGRAWAL, VP : This appeal by the Revenue is directed against the order of learned CIT(A)-XIII, New Delhi dated 16th November, 2011. 2. The only ground raised by the Revenue reads as under:- "On the facts and circumstances of the case and in law, the ld.CIT(A) has erred in quashing the order passed by AO u/s 263/143(3) of the I.T.Act, ....

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....ted 29th November, 2011, in ITA No.973/2011, held as under:- "12. In view of the aforesaid, we answer the question of law framed above in negative i.e. in favour of the Revenue and against the assessee. The CIT will pass a fresh order under Section 263 of the Act after hearing the assessee. The contentions and issues raised by the assessee will be dealt with by the CIT. He shall also examine whe....