accounting principle. The Assessing Officer should have granted the
benefit of telescoping to the assessee in respect of above additions. The
Commissioner of Income ... assessee by the directing the Assessing Officer to give the benefit of
telescoping while computing penalty. Against, the findings of
Commissioner of Income Tax (Appeals
challenged the addition
deleted by the CIT(A) on the ground of telescoping amounting to
Rs.63,73,000/.
12. It was contended ... declared and cash found during the course of
search, therefore, benefit of telescoping cannot be given. Reliance was
placed on the decision of Ahmedabad Bench
submitting that the ld. AO has erred in not grating
telescoping of the addition against this surrendered amount. Several judicial precedents were
cited. On merits ... contested before the ld. CIT(A) on merits as well as on
telescoping with surrendered amount of Rs 2.5 Crore in subsequent year
such
working of the enhanced interest income has been made under
Telescoping Theory yet the working of such interest income ... case, the ld. CIT(A),
Central, Jaipur has erred in telescoping/deleting of Rs.20,50,000/-
from the addition on account of Unexplained Advances
justified in assessing the income at
Rs.15,14,470/- (after telescoping) without giving benefit of initial
investment of 150,000/- and also of profits ... also allowed telescoping of the unexplained investment/expenditure
against the undisclosed income earned and finally confirmed the addition
appellate proceedings, the Ld CIT(A) confirmed the addition,
but granted telescoping benefit against certain other additions. The
revenue is aggrieved by the telescoping benefit ... lakh
made by the Assessing Officer on estimate basis and
telescoping the same in my opinion is not justified. I
therefore, set aside the order
Need To Regulate The Telescopic Fare For Frieght And Structure It On The Lines Of ... on 3 May, 2016
Sixteenth Loksabha
an>
Title: Need ... regulate the telescopic fare for frieght and structure it on the lines of passenger fare.
श्रीमती जयश्रीबेन पटेल ( मेहसाणा ) : माननीय अध्यक्ष जी, जैसा कि रेलवे
camera &
reel, air gun (1HP350 NATIONAL AIR RIFLE .22 CALIBER),
telescope and pellets on 10.10.1998 from the room of Salman
Khan ... HP35D National Air Rifle .22
caliber along with the cover and telescope were recovered.
When nothing was recovered on 10.10.1998, it is not clear
such fund were found during
the course of search, the benefit of telescoping of same should be given out of
the jewellery alleged as unexplained ... Fund flow
statement at Rs. 20,34,751/- also available for telescoping and balance is duly
covered with the CBDT instructions as submitted above, thus
vehicle. Out of which, one was ordinary and other was with a
telescope. Pratap Ji and Om Ji lifted the killed deer and loaded
