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2011 (2) TMI 530

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..... IGH COURT) whereby remanded the matter to the Tribunal for fresh decision after due opportunity to the parties to be heard on merits - The appeals stand disposed of accordingly. - 585 of 2009 - - - Dated:- 8-2-2011 - MR.JUSTICE ADARSH KUMAR GOEL, MR.JUSTICE AJAY KUMAR MITTAL, JJ. Mr. G.C.Srivastava, Senior Standing Counsel with Mr. Sukant Gupta, Advocate for the appellant. ADARSH KU .....

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..... 9 for the assessment year 1998-99 proposing to raise following substantial questions of law:- i) Whether on the facts and circumstances of the case, Hon'ble ITAT Bench was justified in law and on the facts in deleting the addition made by the A.O. on account of transaction of sale of jewellery without appreciating the evidence on record and the facts of the case? ii) Whether on the facts a .....

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..... on the facts and in the circumstances of the case, the order of Hon'ble ITAT was justified in following the decisions of Sh. K.L.Sehgal, Jalandhar which followed the decision of M/s Bishan Chand Mukesh Kumar/Bemco Jewellers without appreciating the facts and evidence on record in the present case? v) Whether on the facts and in the circumstances of the case, the order of Hon'ble ITAT, Amritsa .....

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..... the fact that the Tribunal has followed the very same order which has been gone into on merits in our order passed today in ITA No.174 of 2009 (Commissioner of Income-Tax-II, Amritsar Vs. Sh. Tejinder Singh, HUF) whereby we have remanded the matter to the Tribunal for fresh decision after due opportunity to the parties to be heard on merits. Accordingly, while disposing of these appeals in same te .....

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