9911796707
TMI Blog2015 (8) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... Accepting the assessments taxes were paid. Thereafter, penalty proceedings have been initiated under section 271(1)(c) of the Act for concealment of particulars of income. We find that the Tribunal while dismissing the appeal filed by the assessee has dealt in its order, in detail every aspect, including the factual aspect of the matter. Thus, we find that no substantial question of law arises. Hence, the applications for admission of appeal are dismissed. Consequently appeals are not admitted. - GA 2273/2015; ITAT 105/2015, GA 2275/2015; ITAT 107/2015, GA 2277/2015; ITAT 108/2015 - - - Dated:- 7-8-2015 - HON'BLE JUSTICE SOUMITRA PAL VERSUS HON'BLE JUSTICE MIR DARA SHEKO Mr. N.K. Poddar, Sr. Adv. appears with Mr. A. Gupta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereafter, the assessee had filed its revised return and the computation of income on March 6, 2013 but did not claim exemption which was claimed in the original return. On 31st March, 2013 the Assessing Officer, under sections 153C/143C of the said Act, had passed the assessment order. The admitted position is that the assessee had accepted the assessment and paid taxes. Again, for the assessment year 2009-10, the assessee filed the original return of income of the Act on 31st March 2010, claiming exemption under the provisions of the Act and declaring the total income as nil. The assessee filed its revised return of income on March 6, 2013 without claiming exemption under section 12AA of the Act and furnishing the computation of income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs an assessee has the right to challenge the manner in which the assessments are made and as some of the findings in the order of the Tribunal are perverse, the appeals may be admitted on the substantial questions of law as set out and thereafter appeal be heard. Mr.A.K.Ghoshal, learned Senior Advocate appearing on behalf of the revenue submits that since the petitioner having accepted the assessments made on the basis of the revised return had paid taxes and at no point of time questioned the notice under section 153(c) and the order of the Tribunal deals meticulously with the factual aspect of the matter, no substantial question of law arises under section 260A of the Act. Heard learned senior advocates for the parties. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
