2023 (9) TMI 1755

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PER B.R. BASKARAN, AM: The assessee has filed this appeal challenging the order dated 26-03-2014 passed by Ld CIT(A)-VIII, New Delhi and it relates to the assessment year 2001-02. 2. This is second round of proceeding. In the first round, the assessing officer had determined the total income at Rs. 7,28,40,111/- as against the NIL income returned by the assessee. When the matter reached the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecision rendered by Hon'ble Supreme Court in the case of PCIT vs. ABC Papers Limited (Civil Appeal No. 4252 of 2022 dated 18-08-2022). Accordingly, the registry was directed to place the above said interim order passed by the co-ordinate bench before Hon'ble President. We notice that the Hon'ble President, vide his order dated 07-02-2023, has directed the registry to call for the comments of Ld VP....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....11.2006. Accordingly, Shri Rajneesh Kumar Singh, the official liquidator has written a letter dated 16-01-2023 stating that the appeal may be decided on merits. 6. None appeared on behalf of the assessee. We heard Ld D.R on this preliminary issue and perused the record. As noticed earlier, the assessment order has been passed by the Assessing officer located in Delhi and hence as per the decis....