2001 (3) TMI 244

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....82 and a common order in respect of four years with which we are dealing in this order. 2. As far as the asst. yrs. 1982-83, 1983-84 and 1984-85 are concerned, the original assessments were framed as under: --------------------------------------------------------- Asst. yrs.  Income assessed  Date of order and section                                  of the IT Act --------------------------------------------------------- 1982-83     Rs. 2,08,000     under s. 143(3) dt. 3-3-1983 1983-84     Rs. 1,81,514&nbs....

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.... date in ITA No. 293/Asr/1991 in respect of asst. yr. 1981-82, I will uphold the action of the AO in reopening these four assessments under s. 147(a) after getting necessary approval from the CIT. But on merits, I will restore the matter back to the file of the AO for fresh adjudication in the light of my observations contained in my order of even date in ITA No. 293/Asr/1991 in respect of asst. yr. 1981-82. 6. In the result, all the four appeals filed by the assessee are allowed for statistical purposes only.                                       ....