Court : Income Tax Appellate Tribunal ITAT Meerut
Reported in : (2006)99TTJNULL252
1. These are six appeals filed by the same assessee against the different orders of the learned CIT(A), Meerut. As the facts relating to these appeals are common and common issues are involved, for the sake of convenience, these six appeals have been decided by a common order.2. Shri Vinod Kumar Goel appeared for the assessee whereas Shri O.P.Meena, learned Departmental Representative represented the Department.3. As pointed out by the parties, the main order has been passed by the learned CIT(A) in the appeal for the asst. yr. 1995-96. We consider it proper to decide ITA No. 4588/Del/2004 relating to asst. yr. 1995-96.In this appeal, ground No. 1 has been taken to challenge the validity of the notice issued under Section 148 of the Act. At the time of hearing of the appeal, the learned Counsel for the assessee did not press this ground, hence this ground is rejected as not pressed.5. Ground No. 2. This ground is directed against the estimated income of the assessee from dairy busines...
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