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TMI Blog2011 (2) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... ; ADARSH KUMAR GOEL, J ( Oral) . 1. This order will dispose of 38 appeals being ITA Nos.355, 378, 429 to 431, 452, 453, 462, 465, 466, 490, 516 to 519, 542, 585, 598, 600, 601, 675, 680, 697, 698, 718 of 2009, 103 to 109, 111, 442, 731, 729, 732 and 819 of 2010 as it has been stated by the learned counsel for the revenue that all the appeals involve common questions. It has been further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Whether on the facts and in the circumstances of the case, the order of Hon'ble ITAT Bench, Amritsar was justified in following the order of the Special Bench of ITAT, New Delhi, which is ex-facie and has been challenged before the Hon'ble High Court? iii) Whether on the facts and in the circumstances of the case, the order of Hon'ble ITAT Bench, Amritsar was justified in following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the order of Hon'ble ITAT, Amritsar was justified in accepting the genuineness of the jewellery transaction of the respondent on probabilities, when 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 Dayal 214 ITR 801? vi) Whether the ld. ITAT grossly erred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, while disposing of these appeals in same terms, we remand the matters to the Tribunal for fresh decision on merits in accordance with law after hearing both the parties. 4. Since this order is being passed without notice to the assesses for the reason mentioned above, we make it clear that if respondent-assesses are aggrieved by this order, they will be at liberty to move this Court fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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