2009 (3) TMI 68

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..... smaller HUFs cannot be clubbed in the hands of the bigger HUF– therefore revenue’s appeal is dismissed - 86 of 1999 - - - Dated:- 18-3-2009 - D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mr. K.M. PARIKH for the Appellant. Ms. Niti P. Sheth with Ms. Paurami B. Sheth, Advocates, for Mrs Swati Soparkar for the Respondent. ORDER JUSTICE D. A. MEHTA - The appellant-revenue has proposed th .....

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..... view vide order dated 19.07.1996 in I.T.A. Nos.5246 and 5247/Ahd/1991. The learned counsel is not in a position to state as to what has happened to the order of Tribunal for Assessment Year 1988-89. However, the learned counsel has been able to place on record copy of the Tribunal's order dated 19.09.1986 in assessee's own case for Assessment Years 1980-81 and 1981-82 wherein detailed reasons a .....

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..... granted sufficient opportunities over a period of last four weeks. The Court does not doubt the word of the counsel that the counsel has made bona fide efforts to obtain necessary information in relation to the position of the order made by the Apex Court in earlier proceedings. In the circumstances, in absence of any independent reasoning in the impugned order of the Tribunal, the earlier orde .....

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