Delhi Development Authority & Anr. vs Uoi And Anr on 10 September, 2012
Author: Sanjiv
1412/2010 Page 14 of 15
order passed earlier will be treated as an order suspending the sentence till
the disposal of the appeal ... bail bond executed earlier will be re-
furnished to the Trial Court within 21 days. The appellant will also place on
record his present address
material evidence
could with due diligence have been discovered by the ITO
will not necessarily amount to disclosure within the
meaning of this section ... opinion presupposes
that there was earlier a formation of an opinion. When no
such opinion was formed, it will be too far-fetched to
assume
adjudicate and once they give a decision, it will apply to all cases.
However, the earlier cases, which have been decided, cannot be
reopened ... profit. The last part is residuary and will cover and include receipt
of similar nature mentioned earlier. We may, however, notice
that while referring
will become entitled to invoke the terms
of the DTAA. Though this argument may be consistent
with the narrow interpretation of article 4 earlier ... will be residents entitled to the benefits of the
agreement, they being liable to tax under the Dubai
Ordinance although as pointed out earlier those
upon the petitioner to file returns of income.
3. The petitioner had earlier filed W.P. (C) No.1720/2012 questioning the legality ... returns of the
income for the earlier six assessment years. It is not merely the undisclosed income that
will be brought to tax in such
Appeals) for this year followed his earlier order
for the assessment year 2004-05.
9. Against the order passed by the CIT(Appeals) for the assessment ... concessionaires from the assessee, whichever is earlier. The
Tribunal, further noted that under the agreement the assessee will not take
back any portion
case, and the quantum, if any, thereof to be
disallowed will be examined by the tribunal.
5. The first and the main question, which ... earlier assessment
years including balance sheet etc. The observation/findings recorded
by the tribunal in the impugned order in this regard will not be binding
will direct that refund be granted to the assessee of
any amount of tax paid. That will certainly be assessment.
The filing of a return ... agreed to and will be bound by the statement to
withdraw notice under Section 147/148 dated 5th July, 2011, but will
have liberty
entire aspect and questions afresh
without being influenced by their earlier order. It will be open to the
tribunal to allow parties to place documents