2014 (7) TMI 862

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.... Per I.P. Bansal, Judicial Member: All these appeals are filed by the Revenue and they are directed against separate orders passed by the ld. CIT(A) all dated 16.09.2010 for the assessment years 2003-04, 2004-05 and 2005-06 . Grounds of appeal in all the appeals are identical and read as under :- "1. On the facts and in the circumstances of the case and in law, the ld. CIT(A) erred in direct....

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.... by the Tribunal by dismissing the departmental appeal. Therefore, it was pleaded by the ld. Authorized Representative that the issue raised in the present appeals is covered in favour of assessee. Reference was made to the order of the Tribunal dated 30/03/2011 passed in ITA No.4326/M/2009. Copy of the order was placed on our record and was also given to the ld. Authorized Representative. 2.1 ....

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....nducting charges under the head 'income from house property' the nature of the said income does not cease to be business activity. By virtue of a specific provision contained in section 22 of the Act, income earned therefore may be assessable to tax under the head 'property income' but the fact remains that the assessee was engaged in a business activity. Placing reliance upon several decisions li....

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....epartment. Our experience shows that the Government is still fortunate to have some diligent Officers who consider that it is their responsibility and duty to respond to the notices issued by the Commissioner (Appeals) and they may either appear in person or atleast furnish their written submissions. Unfortunately, in the instant case, though AO is also from Mumbai, he chose not to appear, as is t....