J #t &3 % 06.o9.20r.r. Present: Mr. Salil Kapoor and Mr. Sanat Kapoor, Advocates for the Appellant/assessee. Mr. Ruches Sinha for Mr. N.P. Sahni, Advocate for the respondent/reven ue. f ITA Nos.lO43 ^ ln these appeals, the appellant /assessee has challenged the reopening of the assessment under Section 148 of the Income Tax Act. Otherwise, the appellant/ assessee accept that the Tribunal has given substantial relief to the appellant on merits. In case the revenue comes in appeal, it will be open to the appellant/ assessee to file cross objections challenging the validity of reassessment proceedings. These appeals are hereby dismissed as withdrawn in view of aforesaid observations. SEPTEMBER 06, 2OL1 rd }} A.K. S J.R MIDHA, J. Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified