In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
Rectification order was passed u/s 154 of the act on 30/3/2009. Thereafter order u/s 263 of the income tax was passed by The Director of Income Tax (International Taxation) – 2, New Delhi on 28/3/2011 wherein the order passed by the learned Assessing Officer was cancelled with the direction to make a fresh assessment in this case. Consequently