cross-examine upon that matter.
9. It would, thus be seen that Section 138 (supra) envisages that a witness would first be examined-in-chief ... Court in Vinod Solanki vs Union of India , (2008) 16 SCC 537, that section 24 of the Evidence Act would be attracted in case
section 234B
of the Act is not leviable in case of the Appellant and the
AO be directed to delete the interest levied under section ... income of `.7,16,69,537.
The case of assessee was selected for scrutiny and the assessment
order under section
effect. It was
also held therein that the recovery in terms of Section 18 of the
Companies Act can be only in case of winding ... enforced against the Company by virtue of
provisions of Section 441 , 42 , 446 and 537 of the Companies Act and
that those provisions were
537/2013
to any Civil Service of the Union or a civil post
under the Union etc.
Section 3 (q) defines service matters,
thus:
Service ... this Tribunal in view of the
prohibition contained in Sec.23 of Act 2005.
Section 23 reads thus:
23: Bar of jurisdiction of courts
submissions on either side and also
perused the material available on record. Section 158BB(1) clearly says
that undisclosed income shall be calculated ... case of CIT vs Hotel Meriya
(2011) 332 ITR 537 (Ker) found that statement recorded u/s 132(4) of the
Act also forms part
537/-. According to the Assessing Officer, the
amount of `.1,27,68,537/- is not eligible for claiming exemption under
section ... properties amounting to
`.1,27,68,537/- and submitted that he is eligible for claiming exemption
under section
showing the Long Term Capital Gain which in turn is exempt u/s 10(38) of I.T.
Act is not a solitary case. Apart ... made additions
of Rs.27,68,537/- disallowing the claim of Long Term Capital'Gain claimed
as exempt
follow a method which is
nothing but Rule 8D for making disallowance u/s 14A without
appreciating that as per the decision of Bombay High ... dividend is Rs. 97,350/- and hence
disallowance u/s 14A cannot exceed Rs. 36,537/-.
4. The Ld CIT (A) erred in not adjudicating
assessee's appeal against the penalty under
section 271(1)(c) of `.1,49,537 levied by AO and confirmed
purpose of business is allowable under Section 37 of the Act
3 ITA Nos.433 /Agra/2012
537/Agra/2012 ... levied the penalty under Section 271(1)(c) on account of concealing the
8 ITA Nos.433 /Agra/2012
537/Agra/2012
