CIT vs. GREEN WORLD CORPORATION

o/o L7.OL.2OLt 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 O8/20LL and LLO/20L1 * (Common Order) The assessment was reopened by issuing notice under Section 1-48 of the Act. Against that order, the assessee had filed an appeal. The lncome Tax Appellate Tribunal allowed the appeal and that order is upheld by this Court. In this backdrop, the Tribunal has rightly held that order passed by the Commissioner of Income Tax under Section 263 of the Act would not survive. We do not find that any substantial question of law in these appeals, The appeals are dismissed. The pending application, i.e', CM No.807/2011 in ITA No.11O|2}LL is also disposed of. I #33 and 35 t-A,. Y 4 ', 1/I., L '2r-- rA.K. SlKRl, J. ,/) -tQ24fu1r J JANUARY L7, 2OLL DEV M.t-. MEHTA, J. 2011:DHC:13543-DB