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TMI Blog2011 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... erein order of the Tribunal which has been followed in the present case, was set aside and the matter was remanded for fresh decision - Decided in favour of Revenue. - I.T.A. No.842 of 2010 - - - Dated:- 24-2-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Sukant Gupta, Standing Counsel for the appellant. ADARSH KUMAR GOEL, J. 1. This appeal has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court. iii. Whether on the facts and in the circumstances of the case, Hon ble ITAT Bench, Amritsar was justified in following the order of the Special Bench of ITAT, New Delhi, when that order contained contradictory findings such that, while Sh. Manoj Aggarwal was found to be a Hawala Operator and was equated with M/s Bishan Chand Mukesh Kuamr/ M/s Bemco Jewellers Pvt. Ltd. (being a direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Normal human conduct principle laid down by the Hon ble Supreme Court in the case of Durga Prasad More 82 ITR 540 and Sumati Dayal 214 ITR 801? vi. Whether the Hon ble ITAT grossly erred in law by applying two different yardsticks and standards by requiring the Appellant Revenue Deptt. To pass test of cross examination of all witnesses and at the same time being satisfied by all the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for fresh decision on merits in accordance with law after hearing both the parties. 5. Since this order is being passed without notice to the assessee for the reason mentioned above, we make it clear that if respondent-assessee is aggrieved by this order, he will be at liberty to move this Court for appropriate orders. The appeal stands disposed of accordingly. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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