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2015 (11) TMI 1137 - PUNJAB AND HARYANA HIGH COURT

2015 (11) TMI 1137 - PUNJAB AND HARYANA HIGH COURT - TMI - Jurisdiction of court - Held that:- the present appeals are dismissed as this Court has no territorial jurisdiction to adjudicate upon the lis over an order passed by the Assessing Officer at Alwar. See Commissioner of Income-tax Versus Motorola India Ltd. [2007 (10) TMI 384 - PUNJAB & HARYANA HIGH COURT] - ITA No. 182 of 2015 (O&M) - Dated:- 14-10-2015 - MR. AJAY KUMAR MITTAL. AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Rajesh Se .....

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of the Income Tax Act, 1961 (in short the Act ) against the order dated 27.12.2013 (Annexure A-3) passed by the Income Tax Appellate Tribunal, Delhi Bench F , New Delhi (hereinafter referred to as the Tribunal ) in ITA No. 2667/Del/2013, relating to the assessment year 2007-08, claiming the following substantial questions of law:- (i) Whether in the facts and in the circumstances of the case the order (Annexure A-3) of the Hon'ble ITAT is not perverse when it is seen that the correct and le .....

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d with section 10(1) are to be treated as exempt income, can be said to be legal and valid? (iii) Whether or whether not the findings have been recorded by ITAT on misreading and misinterpretation of facts and evidence emanating on record? (iv) Whether the ITAT did not commit grave error in arriving at such conclusions after adopting erroneous criteria and by importing such facts and circumstances which are contrary to record? 4. A few facts necessary for adjudication of the present appeals as n .....

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ns 143(2) and 142(1) of the Act along with questionnaire was issued to the assessee who filed details and documents to the same. The assessment order dated 28.12.2010 (Annexure A-1) under Section 143(3) of the Act was passed by the Assistant Commissioner of Income Tax, Central Circle, Alwar by making an addition of ₹ 31,40,73,445/-. Feeling aggrieved, the assessee filed appeal under Section 250(6) of the Act before the Commissioner of Income Tax (Appeals), Central Jaipur [for brevity the C .....

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