this conduct of mentioning wrong date and
filing wrong demand notice and was also asked why the
affidavit should not be taken as one with ... appellant have tried to conceal the actual
delay by filing an affidavit on wrong facts, to plead for
condonation of delay in the instant appeal
submitted an affidavit dated 22/01/2020
alongwith application stating that there was delay in filing the cross
objection because of wrong advice ... delay in filing the cross objection
because of wrong advice given by the tax advisor. Vide affidavit the
assessee submitted that its Tax Advisor
affidavit of Shri Mathuria practicing Advocate for the assessee and the submissions of the assessee in its miscellaneous application are patently wrong and hence, they ... vehemently argued that it was wrong on the part of the Departmental Representative to have affirmed in the counter affidavit that he had cited
reopening, the AO has referred to the
affidavit filed by a person by mentioning wrong name. While the afffidavit was
given by Shri Vinod Shenoy
previously
mentioned director Shri Jadavji Lalji Shah furnished a sworn
affidavit before the Department retracting the previously
mentioned statement given ... crores obtained from him by wrong
representation by the Department. The relevant part of the
sworn affidavit may be extracted as under
purpose stated in the Scheme is
wrong and misplaced. The assessee also referred to an Affidavit dated
04.04.2008 of the partner of the assessee-firm ... lower authorities have proceeded to evaluate the nature of subsidy on a
wrong footing. It was also submitted that assessee would be satisfied
bogus. On the contrary, the
very same Shri Ritesh Siroya has furnished affidavits, during the course of
assessment proceedings, confirming the loan transactions. We notice ... prove that these financial statements, confirmation letters and
affidavits filed by Shri Ritesh Siroya are wrong. Thus the Ld CIT(A) has rightly
pointed
assessee is wrongly advised by its legal adviser on the scope and extent of section 263 order is not found in the affidavit filed seeking ... Representative. We do not find anywhere in the affidavit about the assessee-company being mislead by wrong advice or mistaken advice given by its legal
Since the Ld. DR has filed an affidavit taking exception to the wrong
reproduction of Para 7 & 8 of the remand report [ as reproduced ... para 7 & 8 of the remand report as stated in the Affidavit).
12
ITA. 462& 463/MUM/2019
Dcit(Central Circle)-3(3), Mumbai, ... vs Juicy International Pvt. Ltd. (Now ... on 16 October