TaxTMI 
TaxTMI 
2025 (3) TMI 413
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....d Counsel for the parties. 2. By our order dated 12 February 2025, we had directed the Appellant to produce assessment records so that at least one of the grounds on which the ITAT had made the impugned order could be suitably addressed. 3. Mr Kumar, learned Counsel for the Appellant, has placed before us a communication dated 3 March 2025, addressed by Mr Rohit Kumar, ITO-12 (3) (1), Mumbai, in....
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....ds in this matter and submit a report within two months to this Court. 6. We reluctantly record that similar directions in other matters result in conclusions that, though the records have disappeared, no officer is responsible for such disappearance. This is quite unfortunate, and because of this attitude, the instances of disappearance or selective disappearance of records are on the rise. If t....
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....matter being 13 to 14 years old is incorrect given the fact that the revenue instituted in this Appeal in November of 2017. 8. We presume that the records were very much available at the time of the appeal's institution. However, after the appeal's institution, we are surprised by how a statement can be made if the records are not traceable. 9. Irrespective of the records not being trace....