Cit Vs. Associated Techno Plastics (P) Ltd. - Court Judgment

Excerpt:
in the delhi high court arijit pasayat, cj. & d.k. jain, j. - orderheard the learned counsels for the parties.2. admit.3. the following question of law shall be adjudicated upon:'whether the tribunal was justified in holding that section 69b of the income tax act, 1961 has no application to the facts of the case?'4. the appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the tribunal.5. the appeal be listed for hearing in the regular course.

Judgment:
ORDER

Heard the learned counsels for the parties.

2. Admit.

3. The following question of law shall be adjudicated upon:

'Whether the Tribunal was justified in holding that section 69B of the Income Tax Act, 1961 has no application to the facts of the case?'

4. The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessed itself or in case of any other assessed, which has been followed by the Tribunal.

5. The appeal be listed for hearing in the regular course.