TMI Blog2018 (1) TMI 1650X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional evidence relied by the Revenue and uses the same against the Appellant in violation of Rule 18 and Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963? Whether in law and on the facts and circumstances of the case, reopening is bad in law as the Assessing Officer did not deal with the objections raised by the Appellant with respect to reopening of assessment? Whether in law and on the facts and circumstances of the case, the Tribunal erred in confirming the addition without appreciating that (i) the Revenue did not supply any evidence to show that the entire balance in Ambrunova Trust was deposited in assessment year 2002-03 itself (ii) the source of information was not authentic and the documents supplied were not aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considers vital facts of the case (ii) does not adjudicate/consider the main arguments/claim/submission of the Appellant (iii) does not consider and give findings on a single case law cited and relied upon by the Appellant (iv) relies on information without disclosing the same to the Appellant under the guise of confidential information and (v) relies on additional evidence relied by the Revenue and uses the same against the Appellant in violation of Rule 18 and Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963? (2) Whether in law and on the facts and circumstances of the case, reopening is bad in law as the recorded reasons do not manifest that Assessing Officer had reason to believe that the Appellant's income had escaped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is distributed and received by the beneficiary? (6) Whether in law and on the facts and circumstances of the case, as the alleged trust and trustees are non resident and the income of the trust if any at all, is received outside India the same cannot be taxed in India as per Section 5(2) read with Section 6(4) of the Act? 3. Registry is directed to communicate copy of this order to the Tribunal. This would enable the Tribunal to keep papers and proceedings relating to the present appeal available, to be produced when sought for by the Court. 4. Mr. Dave, learned Counsel for the Respondent, waives service. 5. To be heard along with Writ Petition No. 2603 of 2015, Income Tax Appeal No. 754 of 2015 and Income Tax Appeal No. 756 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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