replication as pleading in common law made by the plaintiff in an answer to the defendant's plea; and a rejoinder as a second ... pleading in common law on the part of the defendant being his answer to the plaintiff's replication
result of fluctuation in the rate of foreign exchange has to be answered in the affirmative.
30. We may also refer to the decision ... could only be allowed in the year of repayment of such loans.
Answering the question in favor of the assessed, it was held that
direct decision by this Court, we think it appropriate to answer these questions by a common judgment.
4.3 The two broad issues that arise ... Prabhakar v. CIT . This decision is, however, not immediately relevant for answering the issues that arise here.
Page 0515
The non- Section 80HHC decisions
purpose of clarity we state that we are required to
examine and answer the said questions in cases where an assessee is
earlier subjected ... will be invalid in case an issue or
query is raised and answered by the assessee in original
assessment proceedings but thereafter the Assessing Officer
discover it. The
judgments referred to hereinabove do not contain the answer to
these twin questions.
12.2 Eminent scholar Prof. G. Mohan Gopal, former
Director
Exam based on the corrections/ deletions/ amendments to the
questions and answer keys. The petitioners also pray that the DHC be
restrained from conducting ... corresponding OMR (Optical Mark Recognition)
answer sheets. In each of the series, the said 200 questions were common
but had been placed at different serial
23rd December, 2005. Mr.
Manchanda has referred to the following questions and answers:
Q.1 What is your identity?
Ans: I am Pawan Gadia ... date.
Q25 In the light of the questions asked and answers given by
you, do you want to offer any income to tax which
examination on account of some demonstrable and palpable
errors in the questions/ answer keys. They claim that if rectification/ deletion
of the errors found ... them in the question paper/ key answers is
undertaken, they shall qualify in the preliminary examination and become
entitled to participate in the main examination
2068/2010 Page 1 of 24
question which we need to answer. It may be highlighted that
in the instant case the respondent, when aged ... institution at the time
of filling up this attestation form. (If the
answer to (a) and (b) is yes, full
particulars of the case arrest
facts and circumstances of the case and the question posed for answer. With great respect to the learned judges, I am unable to persuade myself ... Division Bench.
15. For the above reasons, I would have answered question No. 1 in the affirmative, i.e., against the assesseds and in favor