Ghasi Ram Dayanand v. CST

ACIT, New Delhi vs. M/S Dlf Ltd., New Delhi

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

…vidence before the court of first instance, cannot be exercised merely because the Appellate Court is of the view that the parties who could lead better evidence in the Court of first instance have failed to do so." (5)In the case of Ghasi Ram Dayanand v. CST 92 STC 478 at the rate of 480, 481 (All.), it has been held that remand cannot be made for the purpose of de novo trial for permitting the parties to adduce fresh evidence to fill up lacuna or to decide a point when material is already on record. (6)Powers of the Tribunal in the matter of setting aside an assessment are large and wide, but these powers canno…

Dlf Ltd., New Delhi vs. Addl. CIT, New Delhi

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

…vidence before the court of first instance, cannot be exercised merely because the Appellate Court is of the view that the parties who could lead better evidence in the Court of first instance have failed to do so." (5)In the case of Ghasi Ram Dayanand v. CST 92 STC 478 at the rate of 480, 481 (All.), it has been held that remand cannot be made for the purpose of de novo trial for permitting the parties to adduce fresh evidence to fill up lacuna or to decide a point when material is already on record. (6)Powers of the Tribunal in the matter of setting aside an assessment are large and wide, but these powers canno…

DCIT, Dehradun vs. M/S. Shri Krishna Educational Trust, Kurukshetra

In the result, the appeal of the revenue is allowed for statistical purposes

Bench: Shri N.K. Saini & Shri A.T. Varkey

…i) United Commercial Bank vs. CIT – (1982) 137 ITR 434 (Cal.); 3 ITA No.3236/Del./2013 (iii) Maharani Kanak Kumar Sahiba vs. CIT (1955) 28 ITR 462 (Pat.); (iv) Karnataka Wakf Board vs. State of Karnataka – AIR 1996 Kar. 55; (v) Ghasi Ram Dayanand vs. CST – 92 STC 478 5. We have heard both the sides. We are, however, not convinced by the aforesaid argument of the ld. AR because of the facts and circumstances of the case. Since we find that there are certain evidences collected by the AO which have come on record and which necessarily had to be tested on the touchstone of cross examination particularly when th…