TMI Blog2021 (7) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... und petition as per All Cargo Global Logistics Ltd. Vs. DCIT [ 2012 (5) TMI 466 - ITAT MUMBAI] holding in light of hon'ble apex court s judgment in NTPC Ltd[ 1996 (12) TMI 7 - SUPREME COURT] that this tribunal can very well entertain a pure question of law, in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. Valid notice u/s 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 12-7-2021 - SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Rohit Majumdar. (D.R.) O R D E R Per Shri S.S. Godara, J.M. : This assessee s appeal for Asst. Year 2008-09 arises from the Commissioner of Income Tax (Appeals)-2, Hyderabad s order dt.28.07.2016 passed in case No.0336/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return is furnished. Learned counsel also quoted hon'ble apex court decision in ACIT Vs. Hotel Blue Moon (2010) 321 ITR 362 (SC) as well as (2019) CIT Vs. Laxmandas Khandelwal 108 taxman.com 183 (SC) deciding the very issue in assessee's favour. 3. The Revenue, on the other hand has filed a detailed paper book running into 60 pages indicating the Assessing Officer i.e. ACIT, Circle 2, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DCIT holding in light of hon'ble apex court s judgment in NTPC Ltd (supra) that this tribunal can very well entertain a pure question of law, in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. 5. We next advert to this Revenue s paper book pages 14 16 containing the alleged section 143(2) notice(s) dt.25.5.2010 and 17.9.2009; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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