scene, due to
which the name of Nikhil son of Mainpal resident of
Niyamatpur police station Devband district Saharanpur
is deleted from the above case ... found present at
the scene of offence, due to which the name of the
applicant is deleted from the array of party. Even though
many advertisements as they could, the respondents had deleted and excised some of the scenes altogether from the movie. We saw both the original film ... advertisements, the respondents have been resorting even to the expedient of deleting portions of the film altogether.
6. That being so, the representation made
bring out the correct facts indicates
a hidden story behind the scene. Neither the assessee nor Mr.
Tulsian, the alleged informer, has produced any evidence ... allowed the appeal of the assessee by deleting
the addition. The CIT (A) also quashed the reassessment proceedings. The
CIT(A) while quashing the notice
also no addition is called
for.
Thus, the AO is directed to delete the addition of Rs. 3,22,200/-
made on his account ... Rakesh Kumar Arora in
I.T.A.No. 2295/Del/2011 were deleted holding the same observations as
held in I.T.A.No. 2293
invoked S.
68 which is completely without jurisdiction.
2.1.3 The CIT(A) deleted the addition of business income (at CIT (A) Order pg. 13
middle ... against which AO is not in further appeal. If that is the scene, then
whatever Balance Sheet (PB59) assessee might have furnished before
nature of editing,
cutting, colouring, dubbing, title printing, adding/modifying or deleting
sound, imparting special effects etc. on the post-production of film shots,
record ... create an illusion that all those elements are parts of same
scene; and (iii) 3D tracing or match move i.e., technique of insertion
misappreciation of related facts is not
confirmed and is directed to be deleted. The AO
is directed to treat long-term capital gains on
sale ... with
as under:-
"7. However, from the perusal of reply the scene that
the assessee is only reiterated the facts narrated
earlier while filing
soon
as the report of investigation report of Wing comes into scene, disregarding its
meticulousness, there come the cut and dried salvo of 'borrowed ... case under consideration then it is great injustice to delete
additions on venial and flimsy grounds of reliance on report of Investigation Wing,
particularly
Lacs was deleted. The addition of Household articles and vehicles
aggregating to Rs.11.65 Lacs was deleted on the ground that all the
things ... name of Selvi Palaniammal for Rs.11.33
Lacs was deleted since the same was considered under total amount of
Rs.49.90 Lacs found
Tribunal as discussed above, the learned Commissioner came on the scene, no doubt, is not clear in what circumstances and manner. In fact, restored matters ... learned Commissioner (Appeals) vide two separate orders dated 29-12-1983 deleted the additions
