2018 (5) TMI 1961

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....te For Respondents: R.N. Dutta and Sutapa Roy Chowdhury, Advocates JUDGMENT 1. G.A. No. 1737 of 2017 is an application seeking condonation of delay of 171 days in filing the appeal. 2. Mr. Dutta, learned Counsel for the Respondent/Assessee agrees to disposal of this application without filing any affidavit. 3. We have gone through the application for condonation of delay and are sat....

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....y an order passed on 4th January, 2013. 7. The Assessment year concerned in this appeal is 1996-97. The Assessing Officer had added to the total income of the Assessee a sum of Rs. 1,22,30,840/- and directed initiation of penalty proceeding as well in the assessment order passed on 31st March, 2004 under the provisions of Sections 147/143(3)/254 of the Act. The cause for reopening the case of t....

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....r the same assessment year concerning an associate firm of the assessee, M/s. More International (ITAT No. 353 of 2016) and we upheld the order of the Tribunal in that appeal. That decision was delivered on 8th February, 2018. In our judgment, the reasoning of the Tribunal in the decision which we upheld is also almost identical to that in the present case, in relation to the order appealed agains....