2021 (4) TMI 4

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.... Bhosale ORDER PER R.S.SYAL, VP : These two Miscellaneous Applications have been filed by the assessee against the order passed by the Tribunal in ITA Nos.2280/PUN/2016 & 2609/PUN/2017 on 10-07-2019 in relation to the assessment years 2006-07 and 2010-11. 2. Briefly stated, the facts of the case are that the assessee purchased certain land at Baner, which was jointly owned by Tapadia family an....

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....one by one. 3. The ld. AR submitted that the Tribunal in para 2 of its order recorded that the land was sold to the assessee by Tapadia family. As against that, the land was stated to be, in fact, sold by Tapadia and Bansal families. 4. In our considered opinion, there is no impact of this submission because the land in question at Baner was sold to the assessee jointly by Tapadia and Bansal fam....

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....the assessee is that the assessee relied on three decisions in support of deletion of the additions, which were not dealt with in the order. We find that the substance of the decisions is the same subject matter. Once an issue has been decided on the entirety of the facts and circumstances of the case, there is no separate need to discuss each and every decision relied by the assessee when the cum....

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....t with this issue earlier while disposing of the first ground of the instant Miscellaneous Applications by holding that since it was a case of sale of land jointly by two families, non-mention of one seller does not make any significance. 12. The last point urged by the assessee is that no cross examination of Shri Ajay Tapadia from the Tapadia family was allowed by the Assessing Officer, whose s....