Late Shri Anil Bhatia , Mumbai vs Department Of Income Tax on 28 November, 2011
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH: MUMBAI ... Floor,
M.K. Road,
Mumbai -400 020 ......... Appellant
Vs
Late Shri Anil Bhatia,
Flat No.2/2, Ashoka Apart.,
'A', off Arthur Bunder
decision of
Hon‟ble Delhi High Court in the case of Anil Kumar Bhatia. The
ITAT Delhi Bench in the case of Jakson Enterprises ... also the decision of Delhi High Court in
the case of Anil Bhatia (supra), on which CIT(A) has relied for
dismissing legal ground raised
Delhi High Court in the case of CIT vs Anil Kumar Bhatia
(unreported), it has been specified that the provisions of section 153A
refers ... Company (supra) are not to be followed in this case.
1) Anil Kumar Bhatia & Ors. (2010) 1 ITR (Trib) 484 (Del)
Conclusion
Delhi High Court in the case of
Anil Kumar Bhatia. The ITAT Delhi Bench in the case of Jakson Enterprises vs.
ACIT dated ... also the
decision of Delhi High Court in the case of Anil Bhatia (supra), on which CIT(A)
has relied for dismissing legal ground raised
also the decision of Delhi High Court in the
case of Anil Bhatia (supra), on which CIT(A) has relied for dismissing legal ground ... conclusions of the Special Bench are specifically disapproved
in CIT v. Anil Kumar Bhatia [2012] 24 taxmann.com 98/211 Taxman
453 (Delhi). However, this
also the decision of Delhi High Court in the
case of Anil Bhatia (supra), on which CIT(A) has relied for dismissing legal ground ... conclusions of the Special Bench are specifically disapproved
in CIT v. Anil Kumar Bhatia [2012] 24 taxmann.com 98/211 Taxman
453 (Delhi). However, this
also the decision of Delhi High Court in the case of Anil
Bhatia (supra), on which CIT(A) has relied for dismissing legal ground
raised ... conclusions of the Special Bench are
specifically disapproved in CIT v. Anil Kumar
Bhatia [2012] 24 taxmann.com 98/211 Taxman 453
(Delhi). However, this
also the decision of Delhi High Court in the case of Anil
Bhatia (supra), on which CIT(A) has relied for dismissing legal ground
raised ... conclusions of the Special Bench are specifically disapproved
in CIT v. Anil Kumar Bhatia [2012] 24 taxmann.com 98/211
Taxman 453 (Delhi). However, this
Delhi High Court in the case of
CIT vs. Anil Kumar Bhatia (2012) (82 CCH 113) (Delhi High Court),
it is mandatory on the part ... wherein decision of Delhi HC in the case of
CIT vs. Anil Kumar Bhatia as relied on by CIT(A) in the instant case
before
Delhi High Court in the case of
CIT vs. Anil Kumar Bhatia (2012) (82 CCH 113) (Delhi High Court),
it is mandatory on the part ... wherein decision of Delhi HC in the case of
CIT vs. Anil Kumar Bhatia as relied on by CIT(A) in the instant case
before
