TMI Blog2019 (1) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 4th January, 2019, vide which Circular No.10/2018 dated 31st December, 2018 has been withdrawn by the CBDT - Since these circulars are not part of the record, Mr. Tushar Mehta submits that the appropriate course of action is to file these circulars supported by an affidavit and also to state the purpose for which the circulars have been referred to and relied upon - Held that:- Mr. P. Chidamb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e informed that the Assessing Officer has also passed the assessment order, which has been served upon the petitioners along with the demand thereupon. Mr. Tushar Mehta, learned Solicitor General of India appearing for the respondents further states that it has not been given effect to and it is stated in the order itself. Let assessment order be placed on record. During arguments Mr. P. Chidam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tains to the applicability of Section 56(2)(viia) of the Income Tax Act, it is not relevant to the present case and he would make his submissions in this regard. Mr. P. Chidambaram wants and is granted one week's time to file the affidavit along with documents. Response thereto can be filed within one week thereafter. List on 29.1.2019. Interim order passed on 4.12.2018 to continue in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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