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2020 (8) TMI 200 - MADRAS HIGH COURTDisallowing sample expenses and addition of undisclosed stocks in relevant to purchases - Tribunal remanded the matter back to the Assessing Officer to reconsider the expenditure for made-ups - Tribunal once again examined the factual position placed by the Assessee before the Assessing Officer, at the first instance when the assessment was completed, and also verified the details which were culled out during the assessment proceedings after the remand order of the Tribunal in the earlier round of litigation and dismissed the Revenue's appeal - HELD THAT:- This is the second round of litigation and the first round culminated with the order of the Tribunal, remanding the matter to the Assessing Officer. The Assessing Officer has done some factual exercises. This test was corrected by the CIT(A). The CIT(A) examined the matter and rendered a finding by partly allowing the Assess's appeal. Thereafter, the matter was taken before the Tribunal in the way of appeal by the Revenue, wherein, the findings of CIT(A) was re-examined by the Tribunal, and the Tribunal, after assigning independent reasons, affirmed the order of the CIT(A). There is no question of law, much less the substantial questions of law arises in this appeal.
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