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2017 (11) TMI 680 - RAJASTHAN HIGH COURTScope for recovery of any amount from the appellant - addition of undisclosed income of the appellant, irrespective of the fact that inter-transactions are involved in group of the cases including the appellant and other cases of group have been set-aside by the Tribunal - Held that:- First of all, on the question of company, in view of the fact that the original order which was passed under Section 256(1), in which relief was granted and permission was not granted by the Tribunal which was not challenged. In that view of the matter, the order of the company would stand final. In the case of V.M. Dawra, in view of the statement which was made, since the source of income is to be established by the department and they cannot merely rely on a letter written by the Chartered Accountant, in that view of the matter, the contention raised by counsel for Mr. V.M. Dawra is required to be accepted. Even otherwise in the case of Mr. Vimal Choudhary, the matter was remanded back to the authority and the relief was granted which was not challenged by the department. On the basis of reasoning given by the tribunal, if in one case, the department has not challenged the order of the tribunal which was remitted back and relief granted in favour of the assessee. Thus on the principle of parity, Mr. V.M. Dawra is required to be granted the same relief. In that view of the matter, the issue is answered in favour of the assessee and against the department.
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