2015 (8) TMI 370

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Revenue under Section 260-A of the Income Tax Act, 1961 ('Act') against the impugned order dated 22nd August 2014 of the Income Tax Appellate Tribunal ('ITAT') in ITA No. 3228/Del/2007 for the Assessment Year 2004-05, two issues have been raised viz., (i) the upholding by the ITAT of the deletion by the Commissioner of Income Tax (Appeals) [CIT(A)] of an addition of Rs. 12,29,159 made by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a note showing the actual tax effect. It has been pointed out, and without any contradiction by learned counsel for the Revenue, that the net tax effect of Rs. 21,09,215 indicated in the memo of appeal is actually the figure given in the notice of demand which includes tax of all other issues and not confined to two issues urged in the appeal. 4. The Court is satisfied that in terms of the Instr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X