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TMI Blog2019 (6) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... volved is ₹ 44,67,837/-, he has instructions to withdraw the present appeal in view of circular No. 03/2018, dated 11. 07. 2018 issued by ITA-178-2016 Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to the revenue to file an application for revival of the appeal, in case something survives therein. Dismissed as withdrawn with liberty as prayed for. It is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, Chandigarh Bench, in ITA No . 765/CHD/2015 for the assessment year 2008-09, claiming the following substantial questions of law :- ( i) Whether on the facts and in the circumstances of the case the Ld . ITAT is right in law in holding the proceedings under Section 147 of the Income Tax Act, 1961 as bad in law based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the assessment being for the purpose of determining the issue of taxability on the share of the Assessee? ( iv)Whether on the facts and in the circumstances of the case the Ld . ITAT is right in law in accepting the Appeal of the Assessee ignoring the material aspect that the Assessee participated in proceedings without challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the total tax effect has been determined at ₹ 44,67,837/- . A copy of the order passed under Section 154 of the Act has been produced in Court and the same is taken on record . 3 . The said fact is not disputed by learned counsel for the appellant who has filed a copy of letter received from the Income Tax Department, Aayakar Bhawan, Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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