9911796707
TMI Blog2014 (1) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... 22 March 1999 - Following the order of the Commissioner dated 22 March 1999, a fresh order of assessment was passed on 29 March 2001 against which the appeal of the assessee was allowed on 12 April 2002 - Following this the departmental appeal was dismissed by the Tribunal on 12 October 2007. The order of the Tribunal has attained finality - In any event, the order of the Commissioner under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Appellate Tribunal was right in law in holding that while framing the assessment, the Assessing Officer was not obliged to make an addition under Section 68 of the Income Tax Act, 1961, even in the face of clinching evidence of possession; B. Whether in view of the facts and in the circumstances of the case the learned Income Tax Appellate Tribunal was right in law in holding that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment was initially passed on 27 March 1997 by the Assessing Officer under section 144 of the Income Tax Act, 1961. The appeal filed by the assessee was allowed by the CIT (A) on 15 December 1998. On 22 March 1999, the Commissioner exercised his jurisdiction under section 263 in respect of the original order of assessment dated 27 March 1997. The assessee questioned the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her expenses. The Assessee thereafter filed an appeal against the order of assessment before the CIT (A). The appeal of the assessee was allowed by an order dated 12 April 2002 by deleting the addition. The revenue filed an appeal before the Tribunal at its Delhi Bench which was dismissed on 12 October 2007. No appeal has been filed under section 260-A against the order of the Tribunal. This has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
