CIT vs. GREEN WORLD CORPORATION

o t t Yo L7.OL.?OLL #33 and 35 Present: Ms.Suruchi Aggarwal, Advocate for the appellant. Mr.Sudhir Nandrajog, Sr. Advocate with Mr.Achin Garg and Mr.M.M,S. Attri, Advocates for the respondent. +lTAs No.t O8/2O11 and 110/2O11 * (Common Order) The assessment was reopened by issuing notice under Section 148 of the Act. Against that order, the assessee had filed an appeal. The Income Tax Appellate Tribunal allowed the appeal and that order is upheld by this Court. ln this backdrop, the Tribunal has rightly held that order passed by the Commissioner of lncome Tax under Section 263 of the Act would not survive. We do not find that any substantial question of law in these ap, ':als. The appeals are dismissed. The pending application, i.e., CM No.807/2011 in ITA No.1-l0l20L1, is also disposed of. dA\-eA,Ar JANUARY L7, 2011 DEY a stKRt, J. M.L. MEHTA, J. 2011:DHC:13540-DB