2018 (8) TMI 520

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....2017, 621/Del/2017, 622/Del/2017, 623/Del/2017, 624/Del/2017 and 625/Del/2017 respectively. 2. The relevant Assessment Year (hereinafter referred to as "A.Y.") is 2008-09. 3. The issue involved in these appeals is similar, having identical facts and, therefore, the arguments in these appeals have been heard together and they are being decided by this common order for the sake of convenience and brevity. 4. The brief facts, as emerge out from the record, are that the appellant-assessee sold two pieces of land with 21 other co-owners situated at Gata Nos. 202A and 203A of Khata No. 07 of Village Jokhabad, Sikandrabad, District Bulandshahar and received an amount of Rs. 1,96,533.00 and sold share in property 202B and 203B for an amount of R....

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....he Tribunal. 10. The Tribunal vide common impugned order has dismissed the appeal of the appellant-assessee and others. The appellant-assessee took additional ground that the notice under section 148 of the Act dated 24th March, 2015 was not issued after taking approval from the Joint Commissioner of Income Tax and, therefore, the assessment order dated 10th December, 2015 was without jurisdiction. The Tribunal held that the learned counsel for the assessee could not produce any relevant case law to substantiate his ground and, therefore, additional ground was rejected. 11. This Court, while admitted the appeal on 18th September, 2017, passed the following order:- "Hon'ble Pankaj Mithal,J. Hon'ble Umesh Chandra Tripathi,J. ....