2009 (10) TMI 13

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..... it after examining the entire evidence but by providing the reasonable opportunity to the assessee - 4774 (M/S) of 2004 - - - Dated:- 8-10-2009 - Hon'ble Satish Chandra, J. Petitioner's Counsels - P. Agarwal Respondent's Counsel - JUDGMENT The judgment of the court was delivered by Dr. Satish Chandra, J. - This writ petition is filed by the Income Tax Department against the .....

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..... as moved by the assessee. The Tribunal vide its impugned order dated 05.07.2004 has admitted the said ground for adjudication. Being aggrieved, the department has challenged the impugned order through the instant petition and this Court vide its order dated 27.10.2004 has passed the stay order in favour of the petitioner. With this background, Sri D. D. Chopra learned counsel for the department .....

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..... in the case of CIT v. Varas International (P) Ltd. 284 ITR 80 SC. Similar views were expressed in the case of CIT v. Toll Ram Hospital, 298 ITR 22 MP. Therefore, I set aside the impugned order in this regard and remit the above mentioned additional ground to the A.O. to decide the same strictly on merit after examining the entire evidence but by providing the reasonable opportunity to .....

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