Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 376 - AT - Income TaxRectification u/s 254 - no noting in the log book also about any arguments regarding these ground Nos. 8 to 19 - HELD THAT:- Although contentions were raised that the Tribunal is not correct in saying that no argument was advanced by the learned AR of the assessee in course of hearing of the appeal in respect of ground Nos.8 to 19 but no evidence has been furnished by learned AR of the assessee in this regard establishing that arguments were in fact made by learned AR of the assessee in respect of these grounds also in course of hearing. In view of these facts that neither our log book nor the Paper Book filed by learned AR of the assessee and in the absence of any evidence being filed by learned AR of the assessee establishing that arguments were in fact raised by him regarding ground No.8 to 19 in course of hearing of the appeal, we find no merit in the MP filed by the assessee. Miscellaneous petition filed by the assessee is dismissed.
|