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TMI Blog2015 (10) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 onwards. No serious objection was raised by the learned counsel for the revenue to the aforesaid submission. Accordingly, the impugned orders passed by the Tribunal in both the appeals are set aside and the matter is remanded to the Tribunal to decide the same afresh keeping in view the proviso to Section 2(15) of the Act inserted w.e.f April 1, 2009 with reference to the provisions of the 1922 Act after affording an opportunity of hearing to the parties in accordance with law - Decided in favour of assessee for statistical purposes. - ITA No.73 of 2013(O&M) - - - Dated:- 6-8-2014 - <!--[if gte mso 9]> <![endif]--> <!--[if gte mso 9]> Normal 0 false false fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... INGH Mr. K.L.Goyal, Sr. Advocate with Mr. Rajiv Sharma, Advocate for the appellant Mr. Denesh Goyal, Advocate for the respondent JUDGEMENT Ajay Kumar Mittal,J. 1. This order shall dispose of ITA Nos.73 of 2013 and 22 of 2014 as according to the learned counsel for the parties, the issue involved in both these appeals is similar. However, the facts are being extracted from ITA No.73 of 2013. 2. ITA No.73 of 2013 has been preferred by the appellant Improvement Trust under Section 260A of the Income Tax Act, 1961 (in short, the Act ) against the order dated 18.12.2012, Annexure A.4 passed by Income Tax Appellate Tribunal, Amritsar (in short, the Tribunal ) in ITA No.366(ASR)/2012, claiming following substantial qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completed creating demands of different amounts which were recovered by attachment. In furtherance of notices, the revenue passed orders dated 25.3.2009 under section 226(3) of the Act attaching the bank Accounts of the appellant. Thereafter, the Banks released payment to the revenue as per copies of letters by the banks to the revenue and to the appellant. The appellant filed application under section 254(2) of the Act which was decided in favour of the appellant vide order dated4.3.2010, Annexure A.1. Thereafter, registration under section 12AA of the Act was granted to the appellant w.e.f 13.6.2003 by the Commissioner of Income Tax vide order dated 13.8.2010 as per directions of the Tribunal. However, the registration was subject to rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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