9911796707
TMI Blog2013 (12) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... s essentially a finding of fact and calls for no interference in this appeal - Decided against Revenue. - Income Tax Appeal No. - 86 of 2001 - - - Dated:- 19-4-2012 - Hon'ble Ashok Bhushan And Hon'ble Prakash Krishna,JJ. For the Petitioner : S. Chopra, A. Kumar, A. N. Mahajan, B. J. Agarwal, D. Awasthi, G. Krishna, R. K. Upadhyay ORDER This appeal under Section 260-A of the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. The Appellate Authority namely: CIT(Appeals) partly allowed the appeal by the order dated 15/2/1993 and deleted the addition of Rs. 40,000/- as well as the interest. The Department carried the matter further in appeal before the Tribunal and the Tribunal by the order under appeal has dismissed it. In the memo of appeal following substantial question of law have been framed: "1. Whether on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.(2) of the Department's appeal and in holding that the other grounds (Ground of Apeal No.2) being consequential did not require any specific consideration in view of the fact that the order of the assessment under section 148 was made for the first time? 4.Whether on the facts and in the circumstances of the case and having regard to the fact that this was not a case of "re-assessment" and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Department to show that during the previous year relating to the Assessment year 1980-81, the assessee has made any investment in the business. The said finding could not be assailed by the learned counsel for the Department either before the Tribunal or before this Court. The finding recorded by the First Appellate Authority is essentially a finding of fact and calls for no interference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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