MARVE BEACH REALOTRS P. LTD,MUMBAI vs. ITO 10(3)(2), MUMBAI
What did the Tribunal hold?
The Tribunal, following the principle of consistency and the earlier order in similar appeals, decided to restore the issues back to the Assessing Officer. The AO was directed to frame the assessment afresh after providing the assessee with a proper opportunity of being heard.
What were the facts?
The assessee filed appeals for AY 1999-2000 and 2000-2001. The Assessing Officer reopened assessments during the AY 2003-04 proceedings. Similar appeals for other assessment years were previously remanded by the Tribunal.
What were the issues?
The primary issues concerned the validity of the re-assessment proceedings and other merit-related issues. The assessee argued for a remand based on previous Tribunal decisions.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI D. KARUNAKARA RAO
O R D E R
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