Department cannot make new case on reconsideration of matter afresh

IN THE ITAT DELHI BENCH ‘B’ Ericsson AB versus Deputy Director of Income-tax, International Taxation IT Appeal Nos. 1735 to 1740 (Delhi) of 2011 [Assessment years 1999-2000 to 2004-05] July 20, 2012 ORDER J. Sudhakar Reddy, Accountant Member  All these appeals are filed by the assessee and are directed against a common order passed by the CIT(A)-XI, New Delhi dated 23.2.2011 for the A.Ys 1999-2000 to 2004-05. 2. As both parties submitted that the issues are common in all these appeals, for the sake of convenience they are heard together and disposed off by way o...