TMI Blog2023 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ssociate companies and addition of difference between stock as per the books of account and as per the stock statements submitted to the Bank - Additions were deleted by the ITAT - HELD THAT:- High Court to consider the submissions to be made by the respective parties and to raise the above substantial questions of law if they so arise. It is needless to observe that on hearing the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent(s) Mr. Saurabh N. Soparkar, Sr. Adv. Mr. D.N. Ray, Adv. Mr. Bandish S. Soparkar, Adv. Mr. Dillip Kumar Nayak, Adv. Ms. Disha Ray, Adv. Mrs. Sumita Ray, AOR ORDER The grievance of the appellant(s) is that the High Court by the impugned order dated 31.08.2012 while admitting the Tax Appeal No. 1096/2011 formulated only four substantial questions of law whereas two other substantial q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above mentioned two identical issues this Hon ble Court has already admitted the SLP against the judgment order dated 30.03.2010 passed by same High Court in ITA No. 3830 of 2003, which is now converted in Civil Appeal No. 2226 of 2012. It is submitted that total tax effect pertaining to disputed issue is to a tune of Rs. 3,63,39,680/- in respect of assessment year 2003- 2004 with recurring ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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