2010 (2) TMI 1049
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....se of ITA Nos. 67 and 75 of 2010 as common questions of law and fact are involved. However, facts are being referred from ITA No. 67 of 2010. 2. The revenue has approached this Court by filing the instant appeal under section 260A of the Income-tax Act (for brevity 'the Act') challenging order dated 8-4-2009, passed by the Income-tax Appellate Tribunal, Delhi Bench 'G', Delhi (for brevity, 'the T....
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....ays open the action of the Tribunal to correction by a higher authority in the light of the ratio of the judgment of Bombay High Court in Brabhavati S. Shah v. CIT [1998] 231 ITR 277? (iii)Whether the Tribunal's decision in respect of addition of Rs. 17,00,000 on account of supposed gifts was justified in view of the fact that creditworthiness for making gifts was not proved and in the light of ....
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.... of the present assessee. Against the aforesaid order passed by the Tribunal, the revenue has approached this Court by filing CIT v. Chandni Bhuchar [IT Appeal No. 653 of 2009], which was dismissed on 7-1-2010, holding that the value adopted or assessed by any authority of the State Government for the purpose of payment of stamp duty in respect of land or building at the time of execution of the t....