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The Commissioner of Income Tax-II Versus M/s Jamanlal Sons Private Ltd.

2015 (3) TMI 454 - BOMBAY HIGH COURT

Protective assessment under Section 147 - ITAT drawing the conclusion that to avoid multiplicity of the proceedings on the same issue the order u/s 263 should be quashed - Held that:- The very premise that there was protective assessment under Sectio .....

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ts. Other three appeals considered together with the present appeal had no bearing on the controversy. Hence, even if after remand in those appeals, the assessment orders grant benefit to the concerned assessee, that by itself does not eliminate need .....

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o the ITAT would be an empty formality.- Decided in favour of the appellant department. - I T A No.83 of 2009 - Dated:- 2-3-2015 - B.P. Dharmadhikari And A.P. Bhangale, JJ. For the Appellant : Shri Anand Parchure, Advocate. For the Respondent : Shri .....

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ial question of law. Said question reads as under : "2. Whether on facts and the circumstances of the case the Hon ble ITAT is justified in law in drawing the conclusion that to avoid multiplicity of the proceedings on the same issue the order u .....

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Counsel and we find that the very premise that there was protective assessment under Section 147 of the Income Tax Act is incorrect. Advocate Shri C.J. Thakkar, however, submitted that there were four matters considered together by the Income Tax Ap .....

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benefit has been given to the assessee. He also submits that the said determination has attained finality and avoid exercise in futility present matter should also be dismissed as no substantial question of law arises. 3] Advocate Shri Parchure submi .....

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sent given by learned DR and the order of ITAT on that basis is itself unsustainable and raises the substantial question of law. 4] The very foundation on the basis of which the ITAT has applied mind is found lacking in the matter. It is therefore cl .....

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