2010 (2) TMI 42

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent: Mr Salil Kapoor with Mr Sanat Kapoor, Mr Ankit Gupta and Ms Swati Gupta JUDGEMENT BADAR DURREZ AHMED, J (ORAL) 1. This appeal by the revenue is directed against the order dated 08.02.2008 passed by the Income Tax Appellate Tribunal in IT (SS) No. 140/Del/2006 relating to the block period 01.04.1990 to 20.08.2000. 2. The Tribunal has confirmed the order passed by the Commissioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs : 288 ITR 345 (Del), came to the conclusion that there was no infirmity in the order of the Commissioner of Income Tax (Appeals) and, therefore, declined to interfere with the same and dismissed the appeal of the revenue. 4. The learned counsel for the revenue/ appellant sought to question the findings of the Tribunal to the effect that the principles of natural justice had not been followed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the principles of natural justice had, in fact, been followed and that the Commissioner of Income Tax (Appeals) had wrongly held that copies of the seized material had not been provided or that opportunity to cross-examine Mr Manoj Aggarwal had not been provided. 5. Secondly, in fact, a rectification application being MA 264/Del/2008 under Section 254(2) of the Income Tax Act, 1961 had be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d been a violation of principles of natural justice. However, the revenue's plea was that the violation of principles of natural justice was not fatal so as to jeopardize the entire proceedings. The said miscellaneous application was also rejected by the Tribunal by its order dated 28.11.2008. 7. In view of the foregoing circumstances, we feel that no interference with the impugned order is cal....