2018 (8) TMI 2073

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gainst the order passed by CIT (A) u/s 154. 2. As per Para 2 of the impugned tribunal order, it is noted by the tribunal that the appeal filed by the assessee against order u/s 154 has become infructous and the tribunal dismissed this appeal as infructous and there is no claim in the M. P. that there is any apparent mistake in this finding of the tribunal and therefore, one M. P. against the tribunal order in M. P. No. 126/Bang/2018 in ITA No. 1432/B/2012 is dismissed because no mistake is there in this tribunal order even as per this M. P. 3. Regarding the remaining M. P. i.e. M. P. No. 81/B/2018, we find that in this M.P., this is the contention raised that this was the claim of the assessee that the reassessment order passed by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e light of these facts, we examine the applicability of these two judgments cited in the M.P. filed by the assessee. Regarding the judgment of Hon'ble Karnataka High Court rendered in the case of M/s Deepak Extrusions (P) Ltd. vs. DCIT (Supra), we find that this is not a reported judgment and no citation is given for this judgment. Copy of the judgment is also not furnished with the M.P. or in course of hearing and therefore, we cannot examine the applicability of this judgment. Now, we examine the applicability of the judgment of Hon'ble Apex court rendered in the case of GKN Driveshaft (India) Ltd. vs. ITO (Supra). In this case, it was held that the AO is bound to dispose of the objections raised by the assessee against the reopening by p....