TMI Blog2014 (4) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, Adv. ORDER The appeal is directed against a judgment and order dated May 22, 2013, by which the learned Tribunal dismissed the appeal preferred by the Revenue challenging the order of the Commissioner of Income-tax (Appeals). Once again challenging the order of the learned Tribunal, the Revenue has come up before this court. The following questions have been suggested in paragraph 8 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as observed and held by the Assessing Officer. Therefore, the learned Tribunal directed to delete the addition of Rs. 47,00,771? IV. Whether the order of the learned Tribunal is bad, illegal, invalid and without jurisdiction and the same not sustainable in law?" The sole question for consideration by the learned Tribunal was whether the addition of Rs. 47,00,771 made by the Assessing Officer and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n holding that the Assessing Officer ignored those figures. It is, in these circumstances, that the addition made by the Assessing Officer was deleted by the Commissioner of Income-tax (Appeals) and was approved by the learned Tribunal. The decision entirely is on facts. The questions raised by the Revenue are all related to the aforesaid questions of fact. Considering that the matter related to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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