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Nov 30 1999 (TRI)

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

..... thereto.general commercial corpn. ltd. vs. cit (a) this was a case where notice under s. 34 of the it act, 1922, corresponding to the provisions of s. 148 of the new act was issued to the assessee-company. the said notice was assailed as illegal on the ground that the same had not been ..... the valuation officer himself, during the course of hearing of appeal before us, the report had been prepared on the basis of cpwd rates without even comparing the specifications (covered by the said cpwd rates) and the specifications of the factory building of the appellant. the valuation officer's report does not contain ..... in view of the provisions contained in s. 292b. the assessee's plea was rejected and the hon'ble court even went to hold that : "sec. 292b has been inserted to provide against purely technical objections without substance coming in the way of the validity of the assessment proceedings. in the instant case ..... referred to p. 176 of apb, which is a part of the explanation submitted by the appellant itself during the course of assessment proceedings. the said chart contained the figures of stock-taking as done by the excise authorities on 6th september, 1996. even the inventory prepared by the excise authorities revealed that ..... under s. 148 was issued to(iv) madan lal agrawal vs. cit it is now well settled, and we do not consider it necessary to (1983) 144 itr 745 (all). advert to numerous authorities in this regard cited at the bar,(v) cit vs. thayaballi mulla in this case the hon'ble .....

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