2017 (7) TMI 1411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant. ORDER This appeal under Section 260A of the Income Tax Act, 1961 (Act) challenges the order dated 19th December, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order relates to Assessment Year 2006-2007. 2. The Revenue has urged the following substantial questions of law for our consideration:- (A) Whether on the facts and circumstances of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t appreciating the fact that the Assessiong Officer is required to assess or reassess the total income of 6 assessment years as per provisions of Section 153A(1)(b) of the Act?. (C) Whether on the facts and in the circumstances of the case and in law, the learned ITAT has erred in not deciding the issue on merits without taking into consideration the decision of the Pune ITAT in the case ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned the impugned order has dismissed the Revenue's appeal by following the decision of this Court in CIT Vs Gurinder Singh Bawa (2016) 386 ITR 483. As the impugned order of the Tribunal has merely followed the orders of this Court, no fault can be found with the same. 3. Mr. Bhattad learned counsel for the Revenue states that as the Revenue has filed an appeal against the order of this Cou....