2021 (10) TMI 1109

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.... For the Revenue : Shri Rohit Mujumdar, DR ORDER PER S.S.GODARA, J.M. : This assessee's appeal for AY.2008-09 arises from the CIT(A)-5, Hyderabad's order dated 30-01-2017 passed in case No.0114 / 2015-16 / CIT(A)-5, involving proceedings u/s. 143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, 'the Act']. Heard both the parties. Case file perused. 2. We notice at the outset t....

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.... tax liability of a taxpayer provided all relevant documents are already on record. We go by the very analogy and admit the assessee's foregoing petition raising its additional substantive ground(s). We next proceed to deal with the assessee's foregoing legal ground. 4. We find that the learned Assessing Officer has himself filed a remand report dt.13-07-2021 inter alia making it clear that ....