Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (4) TMI 401

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent and order of the learned Tribunal dated 11.12.2013 in relation to the assessment year 2008-09 and sought to be admitted on the following suggested questions of law:        "a) Whether the order of the Hon'ble Tribunal is in accordance with law, weight of evidence, facts and circumstances of the case?         b) Whether the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issory notes and nothing else is perverse?        f) Whether the authorities who treated the promissory notes as of no worth and consequence by not returning them within 3 years justified in relying upon them to make additions?       g) Whether the addition made by the assessing authority without any material is sustainable?" 2. It would ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. When the learned Tribunal found that there is no obvious and patent mistake nor does it appear apparently from the records the correction under the aforesaid Section is not called for. We set out the relevant findings of the learned Tribunal as under:            "Considering the facts of the case, we are of the considered view that there is no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates