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TMI Blog2016 (5) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... various material that were available on record and the additions or deletions have been ordered after evaluating the factual aspects of the matter and the orders passed are based on appreciation of the documentary evidence and on scrutiny of the facts based on record, the orders concurrent in nature passed by both the Commissioner (Appeal) and the Tribunal are nothing but evaluation of the account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue. Shri 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r challenged both by 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find each and every addition 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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