void and therefore the hearing may be limited on this preliminary point and if this preliminary point is over-ruled, then in that case ... reply Smt. Dolly Saxena, learned SDR also agreed that the said preliminary point may be heard and decided at the outset. Accordingly we agreed
learned A.R. for the respondent assessee made a preliminary
point in defence of the ultimate conclusion of the CIT(A), which is based ... into for the present, as we deal with the preliminary
point brought out by the learned A.R. for the respondent assessee.
10. In order
since the
appeal is being disposed off by adverting to the preliminary point brought
out by the learned A.R. for the respondent assessee. Before ... going to the
preliminary point and to impart completeness, it would suffice to note that
when the matter was carried in appeal by the assessee
appellant. Shri Soli J. Sorabjee, learned senior advocate, argued on the preliminary point of jurisdiction. Shri Sorabjee, the learned senior advocate, has argued that ... pleaded for the acceptance of the appeal on the preliminary point of jurisdiction.
9. Shri V.M. Doiphode, the learned senior departmental representative, has pleaded
Bombay III in answer to the show cause notice and pointed out the preliminary submissions taken up by the appellants at pages ... ruling of the Collector on question of jurisdiction on the preliminary points so as to obviate the greater part of hearing depending upon the factual
hold
so. Since the penalty has been deleted on the preliminary
point, the other arguments raised by the appellant are not being
dealt with ... herein observe that since the penalty
had been quashed on the preliminary point, therefore the other
grounds raised by the assessee on merits before
requisite jurisdiction.
At the threshold, we proceed to discuss the aforesaid preliminary point made
out by the appellant and in this context the relevant facts ... 3319/Mum/2016
(Assessment Year 2011-12)
3.2 The preliminary point raised by the appellant is that since the long
term capital loss computed
hold so. Since
the penalty has been deleted on the preliminary point, the other arguments raised
by the appellant are not being dealt with ... have held that the penalty be deleted on the preliminary point the other
arguments raised by the Ld. Counsel for the assessee are not being
CBDT no. 21/2016 dated 27.05.2016 has been explained. Pertinently, the
preliminary point sought to be raised is only on the issue of infirmity ... nature of trade, commerce or business, on the preliminary point itself, the
order of the Director is untenable because the cancellation has been resorted
merely
contentions advanced before us, it is necessary to deal with certain preliminary points debated before us. It is also considered necessary to deal with some
