TMI Blog2015 (9) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.5.2015 [2015 (6) TMI 145 - PUNJAB & HARYANA HIGH COURT] holding that the findings are purely questions of fact. Accordingly, no substantial question of law arises in these appeals. The appeals are dismissed. - ITA No. 163 of 2015 (O&M), ITA No. 164 of 2015 (O&M) - - - Dated:- 26-8-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Tajender K. Joshi, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in law in deleting the addition made by the AO on the basis of valuation of immovable properties, since the reference to registered valuer was made only when the details and value of properties owned by the assessee were not verifiable and the assessee had failed to file his return of income for 16 months, from the date of issue of statutory notices for filing of return of income in pursuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as pleaded in the appeal are that the search and seizure operations were carried out at the premises of the assessee and his wife Smt. Meena Kukreja. Notices under Section 153A of the Act were served upon them to file their returns of income which they did. During the course of the assessments, the assessee and his wife filed affidavits that the income and properties shown in the return of Smt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the Tribunal who vide common order dated 30.11.2010 (Annexure A-III) allowed the appeals for the assessment years 2001-02, 2006-07 and 2007-08 and partly allowed the appeals for the assessment years 2002-03, 2003-04, 2004-05 and 2005-06. This gave rise to the revenue to approach this Court by way of instant appeal. 4. We have heard learned counsel for the appellant. 5. It is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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