2012 (10) TMI 96

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..... s the estimation of the income is concerned, for that also, cogent reason has been given by the CIT(Appeal) as well as considered by the Tribunal. The considered opinion that the question of facts have been decided by the CIT(Appeal) as well as by the Tribunal after appreciation of the evidences which have not been vitiated because of non-consideration of the material evidence, nor because of c .....

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..... ceipt of information from M/s Radiohms Agencies, both the appellate authorities have committed error of law in reversing the finding and order passed by the Assessing Authority ? 3. Learned counsel for the respondent has raised objection that though the question of law has been framed but in fact, in the facts of the case, the question referred is not a question of law as the finding of fact has .....

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..... .2005 for the Assessment Years 1996-97 to1998-99 and the Tribunal's order dated 14.12.2006, we are also of the considered opinion that the question of facts have been decided by the CIT(Appeal) as well as by the Tribunal after appreciation of the evidences which have not been vitiated because of non-consideration of the material evidence, nor because of consideration of irrelevant evidence, nor th .....

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