2013 (9) TMI 1303

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....e Respondent :- Ashish Raj Shukla,Ashish Raj Shukla,Pushpila Bishit,Raj Bali Shukla ORDER (Delivered by Hon'ble Dr. Satish Chandra, J.) Cause shown in the affidavit in support of the application to condone the delay is sufficient. Accordingly, the applications are allowed and the delay in filing the present appeals are hereby condoned. All the appeals have been filed by the Department u....

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....the Uttaranchal or Uttar Pradesh. So, the AO has rightly made the addition pertaining to the interest in the hands of the assessee. On the other hand, Sri Raj Bali Shukla, learned counsel for the assessee submits that the FRDs were purchased when the State was undivided. The State was divided on 01.04.2001. Thereafter, the assets of the two States were divided, as per the notification dated 13.02....