ITA Nos.4788 & 4789/Del/2003

G. D. Agrawal, Vice President - These appeals by the Revenue are directed against the order of learned CIT(A)-II, New Delhi dated 4^th July, 2003 for the assessment years 1992-93 & 1993-94.

2. The common ground raised in these appeals by the Revenue reads as under:-

"On the facts and in the circumstances of the case the Id.CIT(A) erred in annulling the Asstt. by ignoring the fact that no Asstt. was made in this case u/s 143(3) therefore reference to provision to section 147is not called for."

3. The facts of the case are that in both the years, the assessments were reopened under Section 147 of the Income-tax Act, 1961 and against such order of reassessment, the assessee had filed the appeal before the learned CIT(A) who had cancelled the reopening of assessment and, consequently, had annulled the assessment order. Against the order of learned CIT(A), the Revenue was before the ITAT. The ITAT, vide order dated 15^th February, 2006 in ITA Nos.4787 to 4789/Del/2003, upheld the order of learned CIT(A) and dismissed the appeals filed by the Revenue. On appeal by the Revenue, Hon'ble Jurisdictional High Court remitted the matter to the ITAT with the following