Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2000)73ITD49(All.)
..... of the so called warrant of authorisation was not given and rather the petitioner was made to sign some blank forms in the presence of large police contingent. a photo copy of excessive show of police force may be seen in annexure 25." "1. because the respondent no. 2 had no material of any kind whatsoever which could lead to the formation .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2000)75ITD183(All.)
1. In this appeal, against the order of Assistant Commissioner of Income-tax (Investigation), Kanpur, dated 28-11-1997, the assessee has challenged the assessment for the block period, completed under the provisions of Chapter XIVB of the Income-tax Act. The block period is from 1-4-1994 to 28-11-1996.2. This appeal was heard on priority basis as directed by the Hon'ble High Court of Judicature at Allahabad. The Hon'ble Court, vide its order dated 23-7-1999, has directed the Tribunal to decide the appeal by 15th September, 1999.3. In the grounds of appeal, initially, the assessee took as many as 46 grounds. As many of these grounds were argumentative in nature, an objection was filed on behalf of the Department on 19-4-1999 alleging that these grounds being in the nature of written arguments, either should not be allowed, or in the alternative, the assessee should not be allowed to make arguments, simultaneously.4. The appellant moved an application for admitting additional grounds.Th...
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