issued u/s 148 , the order passed by
Ld AO and Id. ClT-A are void ab initio and deserves to be quashed;
1.1 That ... issued u/s 148 , the order passed by
Ld AO and Id. ClT-A are void ab initio and deserves to be quashed;
1.1 That
from this defect in the appellant's case.
9. The Ld. ClT(A), before relying on the statement of the
management ... cross examining
the management.
10. Without prejudice to other grounds, the Ld. ClT(A) ought to
have appreciated that the very issuance of summons
circumstances of the case
and in law* the Ld. ClT(A) erred in not appreciating that in the
details furnished by the assesses itself during ... circumstances of the case
and in law, the Ld. ClT(A) erred in not appreciating that in the
instant case, in the absence of specific
facts and in the circumstances of the
case, the Ld. Clt(A) erred in confirming addition of
Rs.2,37.00.000/- wade ... 2008 34
25. Reply by Sreedeb Commercial Pvt. Ld. to ClT(A) DT. 12/11/2008 35
26. Reply by NetscopeDealcomm
independent. In Ratnakar
Swain v. Orissa Forest Corporation Ltd., 75(1993) CLT
476 it is observed by this Court that an order passed ... appeal
involved is maintainable.
14. Looking to the decision vide 75(1993) CLT 476
rendered by a Division Bench of this Court, this Court finds
account reflecting credit of sale proceeds. We also
find that the Ld. ClT(A) has passed a very speaking and justified
order directing ... transaction was not bogus but a genuine transaction.
Following the judgement of ClT vs. Anupam Kapoor
raised following grounds:-
"1. That the findings of Ld. Pr. ClT Kolkata-17 that Assessing Officer first
recorded his decision of referring the matter ... facts and in the circumstances of the case, Ld. Pr. ClT-Kol-17
is wrong and unjustified in concluding that decision to refer
erroneous on facts of the case and in law.
2. The Ld.ClT(A) erred in directing to allow exemption ... exemption u/s 11 of the IT Act, 1961.
4. The ld.ClT(A) erred in allowing relief to the assessee without discussing
about
facts and in the circumstances of the case, the Ld.ClT(A) erred
in considering disallowance u/s.14A of the I.T.Act. read ... facts and in the circumstances of the case, the Ld.ClT(A) erred
in not considering the judicial decisions in favour of Revenue of disallowance
facts and in the circumstances of the case, the Ld.ClT(A) erred
in considering disallowance u/s.14A of the I.T.Act. read ... facts and in the circumstances of the case, the Ld.ClT(A) erred
in not considering the judicial decisions in favour of Revenue of disallowance
