2015 (7) TMI 1323

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.... Sr. DR For the Respondent : None ORDER PER GARASIA, J.M. The appeal by the Revenue and cross objection by the assessee are directed against the order of CIT(A), Raipur dated 30.01.2013 for the assessment year 2009-10. 2. The assessee is a Private Limited Company. The return of income was filed u/s 153A. The assessment was completed u/s 153A read with Section 143(3) of the Income-ta....

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....CIT vs. Amritlal Bhogilal & Co., 34 ITR 130, wherein it is held that the appellate authority exercises the power if found to hear ITO or his Representative. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhat tachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that : "The appe....