2011 (2) TMI 249

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.... ADARSH KUMAR GOEL, J.   1. This order will dispose of I.T.A. Nos.23 to 27, 67, 118 to 120, 136 to 140, 205, 206, 208, 210 to 214, 216, 221, 226 to 229, 237, 238, 259, 315, 471, 500, 501, 699, 706 to 708, 718, 719, 725, 729 to 740, 745, 746, 747, 749, 750, 786 to 788, 790 to 791 and 894 of 2008 & ITA No.278, 289 and 370 of 2009, as it is stated by learned counsel for the revenue that all....

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....e searched person for the purpose of order U/s 158 BC of the Income Tax Act, 1961?   2. Whether the Ld. Tribunal is right in holding that the ACIT Circle, Yamuna Nagar ought to have handed over the seized material and satisfaction note to ITO, Ward-1, Yamuna Nagar without appreciating the fact that the ITO, Ward-1, Yamuna Nagar was not having jurisdiction over the case, as an officer not b....

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....e addition of Rs.6,34,334/- ignoring overwhelming evidence in the shape of Annexure A-1 and another documentary evidence in the shape of statement of the author of the document establishing that these transactions relates to the assessee?   5. Whether the Ld. Tribunal is right in law in not taking into cognizance of additional evidence i.e. an examination report/opinion of laboratory of th....