9911796707
TMI Blog2011 (6) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... dent By Sri A. Shankar & M.Lava, Advs. And Sri M.V. Seshachala Sabhahit J, This appeal and the cross objection have been admitted to consider the following substantial question of law: (1) Whether the Tribunal was correct in holding that the income derived by the assessee worked out by the assessing officer based on the material seized during the survey from M/s. KBR Drama Company after deduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income of the assessee Since the same is being received as donations for. a temple. (4) Whether the Tribunal was correct in accepting fresh evidence by way of various conations received for the first time without giving an opportunity to the assessing officer to rebut the same or remitting the matter back for. fresh consideration before the assessing officer and consequently, recorded a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd objections, the substantial questions of law framed in these appeals and also the cross objections need not be examined and substantial questions of law were. not answered in view of the submissions made by learned counsel appearing for the parties and passed the following order: " 5. Both the learned counsel for the parties submitted that, in view of non- consideration of the documents found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drama company and rents received in respect of Kalyan mantap. It is also open for the assessing officer to consider the legal contentions urged on behalf of assessee whether the rents received by the assessee from the choultry fall under Sec.22 or 28 of the Income Tax Act and whether it is an income from the house property or income from the business?" 3. The learned counsel appearing for the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
