that though the assessee submitted
covering letter, he did not specify the documents filed along with such
covering letter. Learned DR placed heavy reliance ... chapter VIA of the Act by producing LIC
receipts. However, these documents missed the attention of the Revenue
authorities, resulting in the assessment order being
therefore, submits that the written submissions and documents filed by
the assessee missed the attention of the Ld.CIT(A) and therefore ... assessee, the fact remains that the written submissions and documents
filed by the assessee missed the attention of the Ld.CIT(A). In these
circumstances
registered document. The authorised representative for the assessee at that time expressed his inability to produce the original document inasmuch as the document was withheld ... valid registered document transferring the property before 14-12-1975, the date on which the assessee married Miss Hema Mohan
passing such
orders thereon 'as it thinks fit'. Patently, those
documents would enable the Tribunal to pass orders
effectively and their absence ... first
Appellate Authority. Having missed the bus and the
matter travelled to the Appellate Tribunal, the
admission of documents is to be governed by rule
assessee's assistant while preparing the account who missed considering
few document having impact on financials.
3. 50C Deemed Sale Consideration: The learned
Counsel
for the Assessee and upon consideration of the relevant
documents, we ourselves do not subscribe to the reasons
given by the learned ... assessee in the seized
document and further, the purpose of payment and parties
to the transaction is missing, in our considered view, on the
basis
Counsel
for the Assessee and upon consideration of the relevant
documents, we ourselves do not subscribe to the reasons
given by the learned ... assessee in the seized
document and further, the purpose of payment and parties
to the transaction is missing, in our considered view, on the
basis
Counsel
for the Assessee and upon consideration of the relevant
documents, we ourselves do not subscribe to the reasons
given by the learned ... assessee in the seized
document and further, the purpose of payment and parties
to the transaction is missing, in our considered view, on the
basis
Counsel
for the Assessee and upon consideration of the relevant
documents, we ourselves do not subscribe to the reasons
given by the learned ... assessee in the seized
document and further, the purpose of payment and parties
to the transaction is missing, in our considered view, on the
basis
submitted that
in the interest of justice, the verification of such documents would only
lead to the determination of the correct tax liability ... never requested for the copies of such documents, but at the
same time, learned CIT(A) missed the point that the learned Assessing
Officer also
