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

2016 (7) TMI 1276

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ad of all the witnesses whose testimony had been used / relied by the department against the assessee company? Held that:- All contentions of the parties including those arising in this Reference are expressly kept open to be urged before the Tribunal. Taking into account the fact that the appeal pertain to the year 1993, the Tribunal will endavour to dispose of the appeal as expeditiously a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bunal went wrong in not deleting ₹ 23 crores representing the alleged realization of premium? (iii) Whether on the facts and in the circumstances of the case, the Tribunal ought to have deleted the interest charged upon the applicant under Section 215 of the Act? (iv) Whether on the facts and in the circumstances of the case and in law, the applicant should be allowed to cross examine .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t is not necessary to answer the questions framed in the Reference for our opinion by the Tribunal. (ii) The Tribunal is seized of an appeal by the assessee for the A.Y. 1984-85 being Appeal No. 5996 of 1993 (arising out of the order of the CIT(A) consequent to the order dated 9th February, 1989). (iii) The Tribunal will decide the Appeal No.5996 of 1993 for A.Y. 1984-85 on its own merits wi .....

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