TMI Blog2018 (12) TMI 1747X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest free loans and investment by way of share application money in sisters concerns was raised and examined by the AO during the original assessment proceedings. The said findings of fact have not been challenged before us as perverse or contrary to evidence and material on record. This being the factual position, the impugned order does not require interference as it is in consonance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue, we are not inclined to issue notice in the present appeal in the case of M/s Bhartiya Urban Infrastructure and Land Development Company Private Limited, which relates to Assessment Year 2007-08 and arises from the order of the Income Tax Appellate Tribunal (Tribunal, for short) dated 22nd March, 2018. In the present case, the reasons to believe refer to an amount of ₹ 5.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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