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TMI Blog2011 (3) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... t , CIT v. Sh. Tejinder Singh HUF, wherein questions have been answered in favour of the revenue after hearing the parties and the matter has been remanded to the Tribunal for fresh decision - Hence, remand the matter to the Tribunal for fresh decision on merits in accordance with law after hearing the concerned parties - If respondent-assessee is aggrieved by this order, he will be at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the evidence on record and the facts of the case? ii. Whether on the facts and circumstances of the case, Hon ble ITAT Bench, Amritsar was justified in following the order dated 25.07.2008 of the Special Bench of ITAT, New Delhi, which is ex-facie perverse and has been challenged before the Hon ble High Court? iii. Whether on the facts and in the circumstances of the case, Hon ble ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and evidence on record in the present case? v. Whether on the facts and in the circumstances of the case, Hon ble ITAT, Amritsar was justified in accepting the genuineness of the jewellery transactions of the respondent s conduct conflicted with the test of Normal human conduct principle laid down by the Hon'ble Supreme Court in the case of Durga Prasad More 82 ITR 540 and Sumati Day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.A. No.174 of 2009 CIT v. Sh. Tejinder Singh HUF, wherein all the above questions have been answered in favour of the revenue after hearing the parties and the matter has been remanded to the Tribunal for fresh decision. 3. Even though ordinarily we would have issued notice to the assessee, we consider it to be unnecessary having regard to the fact that the matter is covered and has been rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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