TMI Blog2011 (9) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... are not emergent from the record, it will be desirable that these issues are set aside back to the file of AO to decide the same afresh. - ITA Nos. 2781 & 5151/Del/2004 & ITA Nos. 2897 & 5411/Del/2004 - - - Dated:- 22-9-2011 - SHRI R.P. TOLANI AND SHRI K.G. BANSAL For the Appellant: Shri Salil Kapur Adv. For the Respondent: Ms. Y. Kakkar Sr. DR O R D E R PER R.P. TOLANI, J.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that since the issues in question require further investigation of facts, which are not emergent from the record, it will be desirable that these issues are set aside back to the file of AO to decide the same afresh. 3. We find merit in the proposition and set aside these issues back to AO who will verify the relevant facts about the cellular phones/ handsets and decide them afresh after giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
