that the
dispute against the debt have been raised only as an afterthought
and at the relevant time, when the petitioner company completed
the work ... affidavit were never raised
and that therefore the entire defence is an afterthought. The
learned counsel for the petitioner relied on the decision
Page
Brothers to Cellcap Securities Ltd. and the same is an afterthought to
retract the surrender of additional income.
5. That ... with
5|Page
the Revenue authorities, thus such explanation was not an
afterthought.
9) That the Ld. C.I.T.(A) rightly held that
have been filed. The A.O,
therefore, noted that it is an afterthought and assessee was
not able to prove genuineness of the transaction.
Subsequently ... correct. The copy of the MOU
filed seems to be an afterthought to give a
genuineness to the version that Rs 2 crores was
received
into JV with M/s. NCPL cannot be held to be an
afterthought and moreover, since the amount advanced by M/s. NCPL was repaid ... been disbelieved by the AO & the ld. CIT(A) as an afterthought and
cooked up story to cover the investigation wings discovery during
further submitted that the contentions raised
by the respondent company are afterthought and have been raised only
to claim that the petition involves disputed questions ... respondent
company lacks in bonafide and they are raised by way of afterthoughts
and are contrary to the terms of agreement and respondent
give any
weightage to the retraction, holding the same to be an afterthought.
In fact when the assessee asked for cross examination of these ... give any weightage to the
retraction, holding the same to be an afterthought.
In fact when the assessee asked for cross examination of these
remand report
which showed that the entire exercise was an afterthought to
save tax on capital gains for A.Y. 2003-04 and began only ... proceedings submits that entire exercise of
amalgamation and slump sale was an afterthought to
21
ITA Nos. 80, 728 & 1377/Chny/2008
residence.
The explanation extended by the assessee is nothing, but an afterthought developed
over the post search period. The alibi, resorted to by the purchaser ... held in
the books of the above two entities is just an afterthought.
(7) As per submission of the assessee, M/s Pacifica Hotels (Ahmedabad
residence.
The explanation extended by the assessee is nothing, but an afterthought developed
over the post search period. The alibi, resorted to by the purchaser ... held in
the books of the above two entities is just an afterthought.
(7) As per submission of the assessee, M/s Pacifica Hotels (Ahmedabad
residence.
The explanation extended by the assessee is nothing, but an afterthought developed
over the post search period. The alibi, resorted to by the purchaser ... held in
the books of the above two entities is just an afterthought.
(7) As per submission of the assessee, M/s Pacifica Hotels (Ahmedabad
