Shri Dinesh chand Agrawal, V. The ACIT 1 (2),

CO 119/IND/2008

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5508 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 10-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-09-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 07-11-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H P VERMA
• Assessee Lawyers: K K SINGH
• Keywords: Validity of assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 439/IND/2008 A.Y. 2006-07 ASSTT. COMMR. OF INCOME TAX 1(2), BHOPAL APPELLANT VS DINESH CHAND AGRAWAL BHOPAL PAN ADOPA5038R RESPONDENT C.O. NO. 119/IND/2008 ARISING OUT OF ITA NO. 439/IND/2008 A.Y. 2006-07 DINESH CHAND AGRAWAL BHOPAL OBJECTOR VS ASSTT. COMMR. OF INCOME TAX 1(2), BHOPAL RESPONDENT APPELLANT BY SHRI K.K. SINGH RESPONDENT BY SHRI H.P. VERMA AND SHRI ASHISH GOYAL CORRIGENDUM PER JOGINDER SINGH THE FOLLOWING PARAGRAPHS SHALL BECOME PART OF THE ORDER DATED 30 TH NOVEMBER, 2010 PASSED IN THIS CASE :- 22. IN THE CROSS OBJECTION, THE ASSESSEE HAS RAISE D TECHNICAL GROUND WITH REGARD TO VALIDITY OF ASSESSMENT. AS WE HAVE ALREA DY CONFIRMED THE ORDER OF THE LEARNED COMMISSIONER OF INCOMETAX (APPEALS) DELETIN G THE ADDITIONS MADE BY THE ASSESSING OFFICER, WE ARE NOT INCLINED TO GO IN TO TECHNICAL ASPECT AND DISMISS THE CROSS OBJECTION FILED BY THE ASSESSEE. 23. IN THE RESULT, THE APPEAL OF THE REVENUE AND C ROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH DECEMBER, 2010. (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER INDORE DECEMBER 10, 2010 COPY TO APPLICANT, RESPONDENT, CIT, CIT(A), DR DN/-