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G. Sunilkumar Versus The Commissioner Of Income Tax, Central Circle, Cochin

Revision u/s 263 - case of the assessee that invocation of the power under Section 263 was illegal and that even on merits the order passed by the Commissioner was untenable - ITAT confirmed revision - Held that:- We have gone through the common orde .....

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ribunal has not dealt with any of the contentions raised by the appellant on the merits of the matter. In other words, in so far as the contentions of the appellant on the merits of the issue, which were urged in the appeal memorandum are concerned, .....

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Dominic And Shaji P. Chaly, JJ. For the Petitioner : Sri Ramesh Cherian John, Sri Jojo Isaac Neyyarapally, Adv For the Respondent : P K R Menon, SC Senior for Income Tax ORDER Antony Dominic, J. These appeals are filed by the assessee challenging the .....

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o the assessee under Section 263 of the Income Tax Act, proposing to revise the assessment orders passed against the assessee. Objections filed by the assessee was overruled and orders were passed by the Commissioner exercising his power under Sectio .....

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sel appearing for the revenue. 4. The main contention raised by the counsel for the appellant is that the Tribunal did not examine the matter in the manner it should have. It is also the case of the assessee that invocation of the power under Section .....

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t should have, the order passed is untenable and require to be set aside. 5. These contentions were refuted by the learned Senior Counsel appearing for the revenue. 6. We have gone through the common order passed by the Tribunal. Reading of the order .....

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