9911796707
TMI Blog2015 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... was a joint-venture project) indicate that the material supplied to the assessee against the invoice number set out in the Tribunal's order at paragraph 10 dated 27th March, 2006 was dispatched from their works at Puducherry. In such circumstances, it was physically impossible for the consignment to cover a distance of 800 kilometers and reach a site which was earlier proposed in Nandurbar District and later on in Sangli District. Therefore, the perversity in the Commissioner's order enabled the Tribunal to interfere with the findings and uphold that of the Assessing Officer. We do not see any substantial question of law emerging from an exercise of this nature undertaken by the Tribunal. This is not a case where any expert opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal, we are unable to agree with Mr. Toprani. The Assessing Officer had before him a return of income declaring total loss of ₹ 30,51,480/-. That return of income was filed on 27th October, 2006. The assessment year was 2006-07. This return was duly processed and the case was selected for scrutiny. The requisite notices were issued and served on the assessee. The assessee's Chartered Accountant and duly authorised represented him. The assessee projected that it is a firm carrying on business of construction of building and land development. It depicted certain construction activity during the course of the assessment year. These are some residential projects. We are not concerned with them in the present case. We are onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angi village, District Sangli. It is stated that Dhalgaon was only a proposed site. However, the Assessing Officer found that there were no components and which were transported to Tisangi site. The entire reasoning in paragraph 4 at pages 4 and 5 of the Assessing Officer's order would reveal that the satisfaction recorded by him was that the new windmill was not installed at the village site in District Sangli and, therefore, he disallowed this 50% claim of depreciation. 4. The Commissioner may have undertaken an exercise and as alleged by Mr. Toprani but what the Tribunal found from the Commissioner's conclusion that the certificates which were relied upon by the Commissioner and purportedly of site inspection do not remove the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of 800 kilometers and reach a site which was earlier proposed in Nandurbar District and later on in Sangli District. Therefore, the perversity in the Commissioner's order enabled the Tribunal to interfere with the findings and uphold that of the Assessing Officer. We do not see any substantial question of law emerging from an exercise of this nature undertaken by the Tribunal. 5. This is not a case where any expert opinion was produced or relied upon and that expert was not made available for cross-examination. We do not see how, therefore, a reliance on the judgment of the Hon'ble Supreme Court in Saraswati Industrial Syndicate Ltd. vs. Commissioner of Income Tax 1999 237 ITR 1 would assist the assessee. That judgment is clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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