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Showing contexts for: 391 crpc in D.Srinivasa Raju, vs Dy. Commissioner Of Incometax, on 17 June, 2022Matching Fragments
13. Appellant No.1/company has filed an application under Section 391 Cr.P.C., along with the appeal for receiving of two documents i.e., (1) Common order passed by the Appellate Tribunal in ITA.No.1006 of 2014, dated 22.05.2015 and (2) consequential order, dated 21.03.2016 passed by the Assessing Officer, Assistant Commissioner of Income Tax, Central Circle- 3(2), Hyderabad, as additional evidence. As per the common order of the Tribunal, dated 22.05.2015 (document No.1), the assessment order dated 02.12.2010 on which the prosecution is initiated was directed to be modified. Basing on the orders of the Income Tax Appellate Tribunal, the assessment officer has modified the earlier orders dated 02.12.2010 by re-assessing the tax liability, which the appellants were expected to pay for the assessment year 2007-2008 (document No.2). Considering the above, and on hearing both sides, this Court is of the opinion that these two documents are very relevant to consider the appeals on hand, thereby these documents are received.