9911796707
TMI Blog2014 (2) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... on of fact - He is unable to show as to why is the order passed by the learned Tribunal perverse - finding of fact cannot be interfered with just because the revenue chooses to prefer an appeal without disclosing any reason as to why or how is the order of the learned Tribunal is perverse – Decided against Revenue. - ITAT No. 205 of 2013, G.A. No.3751 of 2013 - - - Dated:- 17-2-2014 - Girish C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Assessing Officer, the assessee preferred an appeal before the Commissioner of Income Tax. The Commissioner of Income Tax allowed the appeal of the assessee holding, inter alia, as follows : It is submitted by the appellant that the A.O. has made the disallowance only on the basis of disallowance made in A.Y. 2003-04. However, the action of the A.O. was dis-approved by the Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue preferred an appeal before the learned Tribunal which was dismissed for the following reasons: We have considered the submissions. As it is noticed that the issue in respect of ground No.1 is squarely covered by the said decision of the coordinatioin bench of this tribunal in assessee s own case (refer to supra), respectfully following the same the finding of the learned Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irecting the allowance without considering the facts on record ? Mr. Bhowmick, learned Advocate appearing in support of the appeal did not dispute the fact that the question as regards the amount of transport charges incurred by the assessee is a pure question of fact. He is unable to show as to why is the order passed by the learned Tribunal perverse. We are satisfied that the concurrent find ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
