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TMI Blog2011 (1) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... ignored. No evidence to the contrary is pointed out to dislodge the findings recorded by the Tribunal. In the circumstances, the impugned order insofar as the same relates to this ground of appeal, being based on findings of fact recorded by the Tribunal, does not give rise to any question of law. - 1089 of 2009 - - - Dated:- 10-1-2011 - MS.JUSTICE HARSHA DEVANI, MR.JUSTICE H.B.ANTANI, JJ. MRS MAUNA M BHATT for Appellant(s) ORAL ORDER (Per : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. In this appeal under section 260A of the Income Tax Act, 1961 (the Act), the appellant revenue has challenged order dated 13th January 2006 made by the Income Tax Appellate Tribunal [the Tribunal], proposing the following two questions: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Rs.11,86,292/-. The assessee carried the matter in appeal before the Commissioner (Appeals) who deleted the addition. Revenue failed in its appeal before the Tribunal. 4. Ms. Mauna Bhatt, learned Senior Standing Counsel appearing on behalf of the appellant assailed the impugned order of the Tribunal by reiterating the reasoning adopted by the Assessing Officer. 5. Since the Tribunal has concurred with the findings of the Commissioner (Appeals) it may be pertinent to refer to the findings recorded by the Commissioner (Appeals). A perusal of the order made by the Commissioner (Appeals) shows that after considering the evidence in the nature of supporting documents which had been brought on record by the assessee during the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed by the assessee, and accordingly dismissed the appeal. 7. Thus, it is apparent that both, the Tribunal, as well as the Commissioner (Appeals) after appreciation of the evidence on record, have recorded concurrent findings of fact and the conclusion arrived at by the Tribunal is based on such findings of fact. It is not the case of the revenue that the Tribunal has considered any irrelevant material or that any relevant material has been ignored. No evidence to the contrary is pointed out to dislodge the findings recorded by the Tribunal. In the circumstances, the impugned order insofar as the same relates to this ground of appeal, being based on findings of fact recorded by the Tribunal, does not give rise to any question of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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