TMI Blog2010 (9) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... department is not alleging even in this appeal that the amount has not been included in the income of Ramesh Kumar Jain - Income-tax Department itself should have brought this fact on record, instead of trying to tax the same amount in two hands on technical pleas - appeal is dismissed - 02 of 2000(R) - - - Dated:- 7-9-2010 - MR. JUSTICE SUSHIL HARKAULI, MR. JUSTICE D. N. PATEL, JJ. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew fact brought before the Tribunal that the amount had already been taxed in the hands of Ramesh Kumar Jain, should not have been considered by the Tribunal, as it was an additional evidence, not acceptable in view of Rules 29 and 30 of the Appellate Tribunal Rules, 1963. 5. It may be mentioned here that the department is not alleging even in this appeal that the amount has not been included in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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