AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2016 (2) TMI 112
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....h lax (A) - I in dismissing the appeal filed for the year is against law, facts of the case and weight of evidence. 2. (a) The learned Appellate officer has erred in concluding the wealth tax officer, ward 11(1), Bangalore is empowered to pass "an order giving effect to the order of the Hon'ble High Court of Karnataka dated 11.7.2005 when the applicant before the Hon'ble high Court of Karnataka was ACWT Circle 4(3) Bangalore. (b) Hence the order now passed by W.T.O. ward 11(1), Bangalore be cancelled. 3. (a) The learned Appellate Officer has erred in concluding, the Wealth 'Fax Officer, ward 11(1), Bangalore is empowered to pass the present order dated 28th December 2006 giving effect to the direction of the Hon'blc....
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....irmed by ITAT, Bangalore vide its order dated 18.9.2002 and taxation liabilities for earlier years as per decision of the Supreme Court in the case reported in 145 ITO Page 1 be allowed. 6. The learned appellate officer has erred in concluding levy of interest now made by AO is not a part of process of assessment and hence not admitting ground No.6 and dismissing the same for 'satistical purpose' in spite of decision of the Supreme Court quoted by appellant and cancellation of similar order passed for earlier years by appellate officer in an appeal u/s 23. 7. The grounds of Appeal filed before C.W.T.(A) be read as part and parcel hereof. 8. The appellant may be permitted to raise additional grounds and produce evidence in support o....
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....passed by the Hon'ble High Court in TRC No.124/1998, the connected matter was disposed of on 13/6/2005. In the mean time, the AO passed an order dated 20/3/1997 in pursuance to the order of the CWT(A) which was further challenged by the assessee before the CWT(A). In the second round of appeal, the CWT(A) vide order dated 24/9/1998 allowed the claim of the assessee in respect of debt of Rs. 38,10,000/- as well as the claim of taxation liability. The department challenged the said order of the CWT(A) in appeal before the Tribunal. This Tribunal vide order dated 18/9/2002 dismissed the appeal of the department. The order passed by the AO in pursuance to the order of the CWT(A) dated 30/12/1994 was carried upto this Tribunal and thereafter no ....
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....der consideration. First assessment order was passed by the AO on 24/9/1993 which was set aside by the CWT(A) vide order dated 30/12/1994. Though the matter was carried by the department upto the Hon'ble High Court but could not succeed. AO has passed a giving effect order dated 25/3/1997 to the order of the CWT(A) dated 30/12/1994. The said order was also subjected to appeal before the CWT(A) and the CWT(A) granted substantial relief to the assessee against which Department filed an appeal before this Tribunal but could not succeed as the Tribunal, vide order dated 18/9/2002 dismissed the appeal filed by the department. Therefore, the second round of litigation came to an end when the appeal of the revenue was dismissed by this Tribunal on....
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.... the record to show that the decisions of the Tribunal for earlier years, for which the id. CWT (A) has issued direction to the AO to keep in mind while assessing the matter, have been reverted, amended or stayed by the higher court. in such a situation those decisions of the Tribunal will he deemed final and the ld. CWT(A) was right to direct the AO to take those decisions into due account while assessing the matters. The order of the ld.CWT(A) under challenge herein, is comprehensive and reasoned one. We, therefore, find no reason for interference with the order vide which he has directed the AO to go through the entire matter afresh in its proper perspective and to reassess the matter in -accordance with law taking into account the decis....