2014 (4) TMI 282

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.... JUDGEMENT Per: Dilip B Bhosale: This income tax appeal under Section 260A of the Income Tax Act, 1961 (for short 'the Act') is directed against the order dated 19th June 2007 rendered by the Income Tax Appellate Tribunal, Bangalore Bench 'B' (for short 'the Tribunal') whereby the Miscellaneous Petition No.44/2007 filed by the appellant-assessee under Section 254 of the Act, seeking recti....

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.... of the view that the case deserves re-examination. As mentioned above, the very first thing to be examined is whether printout on which the A.O relied for framing the assessment is a genuine one. For this action guidelines have been given above. However, they are only illustrative and not exhaustive. The A.O. should try to verify the genuineness in whatever way he finds it possible. Further, unle....

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.... In our opinion, the submission made by the learned counsel for the appellant-assessee deserves to be rejected for more than one reason. The assessee did not raise such contention before the Tribunal when the Tribunal decided ITA No.380/2004 and ITA No.1199/2002 vide order dated 30th March 2007. That apart, the order of the Tribunal was not carried in appeal by the assessee. In other words, this o....