2012 (11) TMI 765

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..... Kapoor, with Mr. Ankit Gupta and Mr. Chetan Joshi, Advocates for the respondent.   JUDGMENT   BARIN GHOSH, C. J. (Oral)   No objection to the Application for condonation of delay in preferring the appeal has been preferred. The learned counsel appearing on behalf of the assessee has also not seriously objected to the Application for condonation of delay in preferring the appeal. .....

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..... highlighted before the Assessing Authority, but no independent inquiry was made to ascertain, whether the assertions of the assessee are true or not. When the matter was taken up before ITAT, it was contended that the said project was functioning in India between 1st December, 2006 and 10th August, 2007. Despite there being no dispute that the assessee had only an assembly project in India for a .....

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