2016 (5) TMI 692

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..... i Abhijeet Shrivastava for the respondent/assessee, on advance notice. These are appeals filed by the revenue under section 260-A of the Income Tax Act, calling in question tenability of the orders passed by the Income Tax Appellate Tribunal for various assessment years. Except for the fact that the years of assessment are different, as all questions of fact involved in the matter are co-related .....

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..... the revenue and the assessee before the Income Tax Appellate Tribunal, and by a detailed order passed, for various assessment period, the Tribunal has decided the issue. We have considered the questions of law framed in each of these appeals, and we find that they pertain to the additions made or the deletions granted by the appellate authority. These additions and deletions are based on scrutiny .....

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..... dition either upheld by the Tribunal or interfered with by the Tribunal and by the Commissioner (Appeal) to be nothing but analysis of the account books, documents and various other material available on record and the decision is taken after due analysis of the same. The same being in accordance with the requirement of law, we find no error apparent on the face of the record warranting considera .....

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