assessment order and all that the
assessee is asking for is the telescoping benefit. He submits that the
Assessing Officer has not accepted the stand ... paper book Page-30 / Para-4 and submits that the assessee
wanted telescoping benefit even before the Hon'ble Settlement Commission.
8. Learned Counsel
purchases made first time in the relevant previous years and not
allowing telescoping of purchases between various years inter se.
2. The facts relating ... purchases considered for assessment
year 2002-03 should be allowed to be telescoped against peak
purchases for assessment year 2003-04 and similarly
sheets on which two pipes
were fitted for the movement of telescopic pulling handles. On pulling the
PVC sheet, one black coloured polythene ... also having the
zippered pouches. Both the bags had inbuilt wheels with telescopic handles.
After the suitcases were opened, they were emptied but nothing incriminating
Revision No.330 of 2010
was armed with a telescopic .315 rife, whereas all other accused were
armed with .12 double barrel gun except Sakattar ... standing
in a corner of behak, Bhupinder Singh fired from his telescopic rifle by
fixing it on the roof of Maruti Zen car with
income was made whereas the assessee should
have been given benefit of telescoping as both additions cannot be
made simultaneously. Reliance in this respect ... Harnarain (India) Ltd., v. DCIT (New Delhi) 117 ITD
74.
25. Regarding telescoping the Ld DR submitted that income was
estimated on the basis
grievously erred in upholding multiple
additions without allowing the benefit of telescoping."
2. The facts of the case as noted in the impugned order ... have not adopted pick and
choose policy and that the benefit of telescoping should have been
allowed to the assessee, especially when the assessee
Thus, he pleaded that the addition of ` 25,11,878, should be
telescoped or be given benefit out of the addition ... also filed a compilation of the
following case laws on account of telescoping of such kind of addition.
i) S.M. Dalvi v/s ACIT
contention of the appellant is not
acceptable especially regarding the request for telescoping against the
income of the firm I find that this request ... Shree Sai Stone Crushing Query was reiterated and it
was submitted that telescoping should be done. Some additional
evidence was also filed which was sent
income
of `20 lakhs during the survey and that had to be telescoped in
the trading addition made by the Assessing Officer which the
Assessing ... view that the assessee was entitled to
telescope the amount already surrendered during survey.
5. The matter was carried out further by the assessee before
indicates that the victims were working on
the hydraulic crane and the Telescopic head
hydraulic crane suddenly came
the workers being thrown ... manufacturer of the hydraulic crane appears
mechanism and the feet of the Telescopic is held
through Hydraulic jack and Yoke.
1) It is suspected that
