9911796707
TMI Blog2010 (2) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... Swati Gupta JUDGEMENT BADAR DURREZ AHMED, J (ORAL) 1. This appeal by the revenue is directed against the order dated 08.02.2008 passed by the Income Tax Appellate Tribunal in IT (SS) No. 140/Del/2006 relating to the block period 01.04.1990 to 20.08.2000. 2. The Tribunal has confirmed the order passed by the Commissioner of Income Tax (Appeals) which held the entire addition made by the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order of the Commissioner of Income Tax (Appeals) and, therefore, declined to interfere with the same and dismissed the appeal of the revenue. 4. The learned counsel for the revenue/ appellant sought to question the findings of the Tribunal to the effect that the principles of natural justice had not been followed. She attempted to challenge the finding that copies of the seized material h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Income Tax (Appeals) had wrongly held that copies of the seized material had not been provided or that opportunity to cross-examine Mr Manoj Aggarwal had not been provided. 5. Secondly, in fact, a rectification application being MA 264/Del/2008 under Section 254(2) of the Income Tax Act, 1961 had been filed by the revenue before the said Tribunal. In that also, in paragraph (g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the violation of principles of natural justice was not fatal so as to jeopardize the entire proceedings. The said miscellaneous application was also rejected by the Tribunal by its order dated 28.11.2008. 7. In view of the foregoing circumstances, we feel that no interference with the impugned order is called for. The Tribunal has correctly understood the law and applied it to the facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
