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2010 (9) TMI 212

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..... Agrawal not made available for the cross examination - Held that: - Tribunal rightly did not rely upon the statement of Sri RN Agrawal as he was not made available for the cross examination despite the facts that the respondents were present for cross examination on two different dates - Appeal is dismissed - Income Tax Appeal Defective No. 123, 109, 110, 112, 113, 117, 118, 119, 120, 121, 122, 1 .....

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..... rora 2000-01 6 ITA-121(D)/09 CIT Vs. Dilbag Rai Arora 2004-05 7 ITA-125(D)/09 CIT Vs. Dilbag Rai Arora 2005-06 8 ITA-123(D)/09 CIT Vs. Smt. Nirmal Arora 2001-02 9 ITA-126(D)/09 CIT Vs. Smt. Nirmal Arora 2004-05 10 ITA-109(D)/09 CIT Vs Arun Kumar Arora 2002-03 11 ITA-112(D)/09 CIT Vs. Arun Kumar Arora 2001-02 .....

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..... Those appeals were allowed on 16.6.2008 by similar though separate orders. 5. The department filed appeals against the same and all those appeals were dismissed by a common order dated 22.10.2008 by the Tribunal. Hence the present appeal. 6. We have heard Sri A.N. Mahajan, learned counsel for the appellant and Sri Ashish Bansal for the respondents. 7. The sole point before the i .....

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