2019 (4) TMI 633

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....1. Leave granted. 2. This appeal is filed against the final judgment and order dated 21.04.2017 passed by the High Court of Delhi at New Delhi in ITA No.854 of 2016 whereby the Division Bench of the High Court dismissed the appeal filed by the appellant herein. 3. A few facts need mention hereinbelow for the disposal of this appeal, which involves a short point. 4. By impugned order, the ....

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....mination made by the AO in the assessment order for which the impugned notice was issued to the respondent. 8. The objections raised by the respondent (assessee) to the notice contending inter alia that since the impugned notice was based on "change of the opinion" and hence bad in law was upheld by the ITAT resulting in allowing the respondent's appeal and further by dismissing the Revenue....

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....rt for deciding the appellant's appeal afresh on merits in accordance with law. 11. In our considered view, the following substantial questions of law do arise in this appeal filed by the Revenue (appellant herein) under Section 260A of the Act in the High Court against the order dated 03.06.2016 passed by the ITAT in Appeal No. 1870/DEL/2010 and the same should have been framed by the High Cou....

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....shed the necessary details for assessing the escaped income of the assessee, whether the ITAT was still justified in declaring the notice as being bad in law without taking into consideration any of these admitted facts. 4 In case, if the notice is held proper and legal, whether the finding recorded by the ITAT on the merits of the case on each item, which is subject matter of the notice,....