2013 (10) TMI 659

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..... d of low tax effect - it is not possible to ascertain the issues and facts on the basis of appeal paper book – Decided against Revenue. - ITA 48/2001 - - - Dated:- 26-9-2013 - Sanjiv Khanna And Sanjeev Sachdeva,JJ. For the Petitioner : Mr. Rohit Madan, Advocate. For the Respondent : Nemo. ORDER This appeal by the Revenue, which pertains to Assessment Year 1990- 91, was ad .....

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..... assessing officer to the assessment order in which he has discussed all the material 2. The respondent-assessee, a foreign national, was an employee (Senior Electrical Engineer) of M/s GECATGIL. The said company was subjected to search and seizure operations under Section 132 of the Income Tax Act, 1961. 3. The assessment order in the present case is rather brief and merely records that the r .....

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..... respondent-assessee. 5. There is no specific discussion in the order of the tribunal. 6. It is impossible from the appeal paper book to ascertain the actual nature of the controversy and how the questions of law have arisen. 7. Learned counsel for the appellant has brought to our notice that appeals filed by the Revenue in the case of R. Karas and J.V. Stephens were dismissed on the ground .....

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