TMI Blog2023 (6) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant/assessee was accepted by the Tribunal in the appeal concerning AY 2010-11 in miscellaneous application - HELD THAT:- Fundamental basis for moving the miscellaneous application was the misalignment in the two orders passed on merits by the Tribunal, concerning the addition qua which the appellant/assessee had expressed a grievance. We have also queried for the appellant/assessee as to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IA Appellant: Mr Subas Acharya, Mr P.C. Yadav, Mr Harsh Raj Singh and Mr Akash Agarwalla, Advs. Respondent: Mr Puneet Rai, Sr Standing Counsel with Mr Ashvini Kumar and Ms Madhavi Shukla, Jr Standing Counsels along with Mr Nikhil Jain, Adv. ORDER RAJIV SHAKDHER, J. (ORAL): CM No.22628/2023 1. Allowed, subject to just exceptions. ITA 253/2023 2. Issue noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 [in short, Act ] is untenable. 6.1 It is submitted that the appellant/assessee had earned income only from interest and agriculture and, therefore, did not maintain books of accounts, in the regular course. 6.2 In effect, it is submitted by learned counsel for the appellant/assessee that addition under Section 68 of the Act, which relates to unexplained cash credit entries found in the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for moving the miscellaneous application was the misalignment in the two orders passed on merits by the Tribunal, concerning the addition qua which the appellant/assessee had expressed a grievance. 10. We have also queried learned counsel for the appellant/assessee as to when the aforementioned miscellaneous application was filed before the Tribunal. 10.1 Learned counsel for the appellant/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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