2015 (10) TMI 1061

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n-left:0in; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-ansi-language:EN-IN;} MR. JUSTICE AJAY KUMAR MITTAL AND MR. JUSTICE FATEH DEEP SINGH Mr. K.L.Goyal, Sr. Advocate with Mr. Rajiv Sharma, Advocate for the appellant Mr. Denesh Goyal, Advocate for the respondent JUDGEMENT Ajay Kumar Mittal,J. 1. This order shall dispose of ITA Nos.73 of 2013 and 22 of 2014 as according to the learned counsel for the parties, the issue involved in both these appeals is similar. However, the facts are being extracted from ITA No.73 of 2013. 2. ITA No.73....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ect from the said date. However the application was rejected by Commissioner of Income Tax, Bathinda due to delay in filing application. The appellant filed appeal before the Tribunal which was dismissed vide order dated 19.9.2008. In the meantime, assessments for the assessment years 2005-06 to 2008-09 were completed creating demands of different amounts which were recovered by attachment. In furtherance of notices, the revenue passed orders dated 25.3.2009 under section 226(3) of the Act attaching the bank Accounts of the appellant. Thereafter, the Banks released payment to the revenue as per copies of letters by the banks to the revenue and to the appellant. The appellant filed application under section 254(2) of the Act which was decid....