Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (2000)241ITR24(Mad.)
1. This petition is filed by the appellant under rule 12 of the Procedure Rules, for restoration of the appeal, which was dismissed on March 12, 1999.2. The appeal came up for hearing on February 2, 1999, and was adjourned to February 22, 1999, as no one appeared for the appellant.The Registry received a letter dated February 13, 1999, from counsel for the appellant, Shri J. Feroze Khan, stating that neither the appellant nor himself is in a position to appear on that date and requested that the memorandum of grounds of appeal and the affidavit may be treated as arguments and that the appeal may be considered on merits and leniency may be shown and justice rendered.3. In the light of the specific stand taken by counsel for the appellant by his letter dated February 13, 1999, that the appeal may be disposed of on merits while considering the grounds of appeal and affidavit as his arguments, the Tribunal went through the records and the grounds of appeal and disposed of the appeal on me...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (2001)76ITD344(Mad.)
1. These appeals are preferred by the various appellants against the respective orders under section 143(3)/158BD/BC of the Income-tax Act, 1961. As the issues involved are similar, the appeals were clubbed together, heard together and arc being disposed of by this common order for the sake of convenience.2. Search under section 132 of the Income-tax Act, 1961 was conducted at the residential and business permiscs of Shri K.V. Laxmanan at 472 to 474, Valayakara Street, Erode under warrant of authorisation issued against Shri K.V. Laxmanan at the premises mentioned. Warrant was not against the firm in which Shri K.V. Laxmanan or any member of his family might be connected or interested as partner or otherwise.However, the books of account and records belonging to the following assessces, which were found in the premises searched, were also seized :-- 2. M/s. Rana Cotton Yarn Centre, Erode. (Shri K. V. Laxmanan is a partner). 4. M/s. J.S. & Company, Erode. (Originally a partnership ...
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