COMMISSIONER OF INCOME TAX Vs. RAM KISHAN LEELA

JUDGEMENT

(1.) THE Revenue, at whose instance these appeals have been preferred relating to asst. yrs. 1985 -86 and 1986 -87, has challenged the common order passed by the Tribunal on 28th Feb., 2005, whereby, reassessment orders for the aforesaid two asst. yrs. 1985 -86 and 1986 -87 in the case of respondent -assessee have been quashed.

(2.) THE appellant has sought to raise the question about validity of the finding reached by the Tribunal as well as by CIT(A) that reopening of the assessment for these two years cannot be sustained.

(3.) ON appeal, the CIT(A) deleted the additions made for both the years, which order was set aside by the Tribunal and AO was directed to make fresh assessment in terms of the directions issued in the order dt. 8th Jan., 2002 and as a result thereof the assessment orders were reframed under Section 143(3) r/w Section 147 on 28th Aug., 2003.