2014 (8) TMI 1002

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.... Co. 1] All these matters are placed before us in furtherance of our earlier order dated 8th August, 2014. This Appeal is directed against the order dated 31st March, 2010 of the Income Tax Appellate Tribunal in Income Tax Appeal No.1280/M/2009. The Assessment year in question is 2005-06. The Tribunal noted in paras 15 and 16 of the order passed by it, the factual position and held thus:" ....

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....if the same is less than Rs. 3,60,000/then the actual rent received should be taxed otherwise the matter may be decided in accordance with law. 2] We do not find that our judgment which has been delivered on 8th August, 2014 and which sets out the legal principles in any way holds that in the case of this assessee when the necessary and requisite material was not produced by the revenue still w....