COMMISSIONER OF INCOME-TAX Vs. UNITED TOWERS (I.) P. LTD
HIGH COURT OF DELHI
COMMISSIONER OF INCOME -TAX
United Towers (I.) P. Ltd
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(1.) THE matter has been called out twice but there is no appearance on behalf of the assessed. On the last two dates of hearing, the assessed was represented by its chief engineer.
(2.) THE assessed has filed a reply dated October 16, 2006, wherein it is stated that the appeal may kindly be decided on the merits and that the assessed would abide by the decision of the court. The reply has been filed by Sh. P.S. Gupta, one of the directors of the assessed -company and it is supported by his affidavit.
We have heard learned Counsel for the Revenue and are of the opinion that the following substantial questions of law arise for consideration: (1) Whether the Income -tax Appellate Tribunal was correct in law in holding that in terms of Rule 46A(4) of the Income -tax Rules, 1962, the Commissioner of Income -tax (Appeals) could take evidence on record without giving an opportunity to the Assessing Officer to deal with the same?
(2) Whether the Income -tax Appellate Tribunal was correct in law in deleting the addition of Rs. 7,92,000 made by the Assessing Officer by disallowing the expenditure in respect of rent paid by the assessed?.
(3.) FILING of paper book is dispensed with.;
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