9911796707
TMI Blog2020 (1) TMI 1629X X X X Extracts X X X X X X X X Extracts X X X X ..... et Kothari And Mr. Justice R. Suresh Kumar For the Appellant : Mrs.K.G.Usha Rani Standing Counsel For the Respondents : Mr.T.Pramodkumar Chopda COMMON JUDGMENT DR.VINEET KOTHARI, J. These Tax Cases have been filed by the Revenue, calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 16.11.2007 in ITA Nos.172/Mds/2005, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order passed under section 158BC in the assessee's case is bad in law as the material seized was not books of account or other documents but loose sheets of paper? ii) Whether in the facts and circumstances of the case, the Tribunal was right in holding that since the amalgamation is a reality, amounts received by the assessee from the amalgamated company from even before the amal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.1997 till the date of search cannot be brought to tax?" 2. When the matters are taken up for hearing, learned Standing Counsel brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.17/2019 dated 8th August 2019, wherein, it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax e ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
