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2015 (7) TMI 686
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....he Respondent : None ORDER 1. The challenge in this appeal under Section 260-A of the Income Tax Act 1961 ('Act') is to an order dated 15th January 2014 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 3494/Del/2013 (AY-2004-05). 2. The brief facts relevant for the purposes of this appeal are that the Respondent Assessee is running an educational institution and is al....
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....nors and a remand report was called from the AO. From the remand report, it was clear that four of the donors made themselves available before the AO for recording their statements. 13 others had replied to the queries of the AO but had not appeared before the AO. The ITAT concluded that the AO had not placed the correct facts before the CIT (A). Further, the ITAT itself examined the documents pla....
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....ugned order of the ITAT was being challenged on the ground of perversity, but without enclosing the relevant papers, "the Appellant should ensure that the relevant papers and documents when findings of fact are challenged on the ground they are perverse, are enclosed." The Court specifically requested either the CIT or the Director of Income Tax to state on affidavit whether he had examined the re....