TMI Blog2017 (7) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the orde in the case of Multiplan India (P) Ltd[ 1991 (5) TMI 120 - ITAT DELHI-D] and case of Estate of Late Tukojirao Holkar vs. CWT [ 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] In case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so deemed fit to pray for a recall of this order. The said order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reassessment order is bad in law and against the facts and circumstances of the case. 3. That in any case and in any view of the matter action of Ld.CIT(A) in not quashing the impugned assessment order as the assessment order is not sustainable on various legal and factual grounds. 4. That CIT(A) has erred in law and on the facts in confirming the action of Ld.AO for treating the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Holkar vs. CWT: 223 ITR 480 (M.P). (C). Before parting, we add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty if so deemed fit to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court. (D). In the result, the appeal of the assessee is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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