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M/s Plastograph India Pvt. Ltd. Versus DCIT, Central Circle-25, New Delhi and ACIT, Central Circle-5, New Delhi Versus M/s Plastograph India Pvt. Ltd.

Validity of assessment u/s 153A(1)(b) - Held that:- In the present case, it is an admitted fact that the search u/s 132 of the Act took place on 31.07.2008 and as per provisions contained in Section 153A(1)(b) of the Act, the assessment was to be framed for the six assessment years i.e. the assessment year 2004-05 to assessment year 2009-10. However, the AO framed the assessment for the assessment year 2003-04 also which was outside, the purview of the provisions contained in the aforesaid refer .....

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nst revenue - ITA No. 3052/Del/2012, ITA No . 3557/Del/2012 - Dated:- 9-2-2016 - Sh. N. K. Saini, AM And Sh. Sudhanshu Srivastava, JM For The Assessee : Sh. Vinod Kumar Bindal & Sanjeev Bindal, CAs For The Revenue : Sh. R. B. Meena, CIT DR ORDER Per N. K. Saini, AM: These cross appeals are directed against the order dated 30.04.2012 of ld. CIT(A)-XXXI, New Delhi. 2. First we will deal with the assessee s appeal in ITA No. 3052/Del/2012. Following grounds have been raised in this appeal: 1. T .....

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if the bonus paid ₹ 69,745/- is not allowed during the relevant year then must be allowed in the next assessment year. 4. The appellant craves the leave to add, substitute, modify, delete or amend all or any ground of appeal either before or at the time of hearing. 3. The assessee has also raised the additional grounds which read as under: The additions in the impugned assessment order passed u/s 153A are bad in law and on facts because a) The additions were not based on any books of acco .....

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f appeal may be admitted as second additional ground in the above said appeal as it is purely a legal ground arising out of the core issue as per the assessment order. Such grounds are admitted as additional grounds as has been held in the case of Asstt. Commissioner of Income-tax Vs Bhagwati Printers (P) Ltd. (2006) 102 TTJ (Del) 480 by holding that this is a legal issue not involving any fresh investigation into facts except those already on record. In this case, all such facts are undisputed .....

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ries (P.) Ltd. Vs DCIT (2006) 100 ITD 462 (Kol.) West Bengal State Electricity Board Vs Dy. CIT (2005) 278 ITR 218 (Cal) Uma Polymers (P) Ltd. Vs DCIT (2006) 101 TTJ (JD) TM 124 Datamatics Ltd.Vs Asstt. CIT (2007) 111 TTJ (Mum-Trib.) 55 Abhishek Industries Ltd. Vs CIT (2007) 290 ITR 655 (P&H) Gedore Tools Pvt. Ltd. Vs CIT (1999) 238 ITR 268 (Del) Director of Income-tax (Exemption) Vs Arunodya (2006) 286 ITR 383 (Del) Satish Kumar Keshari Vs ITO (2007) 106 TTJ 980 (ITAT-Pat.) ITO Vs Gurinder .....

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e of the view that the assessee has raised purely legal grounds, which do not require any fresh investigation, so these are admitted by keeping in view the ratio laid down by the Hon ble Supreme Court in the case of National Thermal Power Co. Ltd. Vs CIT (1998) 229 ITR 383 (SC) wherein it has been held as under: Under section 254 of the Income-tax Act, 1961 the Appellate Tribunal may, after giving both the parties to the appeal and opportunity of being heard, pass such orders thereon as it think .....

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from raising that question before the Tribunal for the first time, so long as the relevant facts are on record in respect of the item. Undoubtedly, the Tribunal has the discretion to allow or not to allow a new ground to be raised. But where the Tribunal is only required to consider the question of law arising from facts which are on record in the assessment proceedings, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in or .....

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