2013 (10) TMI 472

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..... : Mr. Ravi Shankar, Advocate ORDER Ajay Kumar Mittal, J. This order shall dispose of two ITA Nos.299 and 300 of 2009 as according to the learned counsel for the parties, identical issues are involved therein. For brevity, the facts are being taken from ITA No.299 of 2009. 2. The appellant-revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act .....

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..... e, Hon'ble ITAT was right in law in directing the assessing officer to examine the matter afresh after taking into account the book of accounts before the assessing officer despite sufficient opportunities and also that ld. CIT(A) in para 4.1 of his order had recorded the observation that the appellant appears to have deliberately not produced books of accounts before the A.O. for examination ? 4 .....

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..... ed that he has not been able to get any instructions from the department in this regard. 7. In view of the statement made by learned counsel for the respondent-assessee, the present appeals are disposed of as having been rendered infructuous. It shall, however, be open to the appellant-revenue to move an application for revival of the appeals in case something survives therein.
Case laws, Dec .....

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