TMI Blog2012 (12) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... Investment Ltd.[2000 (7) TMI 76 - SUPREME COURT] - impugned order passed by the Tribunal does not suffer from any legal infirmity. - ITA No. - 144 of 2011 - - - Dated:- 3-12-2012 - R.K. AGRAWAL, AND RAM SURAT RAM (MAURYA), JJ. Petitioner Counsel: - S. C. The present appeal has been filed under Section 260-A of the Income-tax Act, 1961, hereinafter referred to as "the Act", against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . and the CIT (A) that the onus had not been discharged satisfactorily by the assessee as much as it may help the authorities to arrive at a proper finding. "III. Whether the deletion made by the ITAT on account of different citations was justified when the ratio of these cases is different from the assessee case." Briefly stated the facts giving rise to the present appeal are as follows:- T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the Tribunal's decision is squarely covered by the decisions of the Apex Court in the cases Lovely Exports(P) Ltd., (supra) and Commissioner of Income-tax vs. Steller Investment Ltd., 251 ITR 263(SC) as also the decision of Delhi High Court in the case of Divine Leasing Finance Ltd. (supra) In view of the aforesaid facts the impugned order passed by the Tribunal does not suffer from an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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