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TMI Blog2011 (3) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... at the end of the financial year, and the provisions of Sections 207 to 210 cannot be made applicable until and unless the accounts are audited and balance sheet prepared - Held that: the matter is covered against the assessee by judgment of the Supreme Court in Jt.C.I.T., Mumbai v. M/s Rolta India Ltd.[2011 -TMI - 201466 - SUPREME COURT OF INDIA] which has also been followed by this Court in [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act ) against the order dated 9.6.2006 of the Income Tax Appellate Tribunal, Delhi Bench `D` New Delhi in I.T.A. No.5519/5520 Del of 2003 for the assessment years 2000-2001 and 2001-02 raising following substantial questions of law:- (i) Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in dismissing the appeal of the assessee in view of the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assessment of a Company, on the basis of book profits under Section 115JA, even when the entire exercise of computing income under section 115J is done at the end of the financial year, and the provisions of Sections 207 to 210 cannot be made applicable until and unless the accounts are audited and balance sheet prepared? (iv) Whether the impugned order passed by the Tribunal is contrary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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