TMI Blog2015 (11) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- The contents of the order of the Tribunal in so far as they relate to the matter in issue in this appeal, categorically show that the findings rendered by the Tribunal do not warrant any interference, more particularly when the case does not involve any substantial question of law having regard to the contents of the first appellate order issued by the Commissioner of Income Tax (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & MR. JUSTICE BABU MATHEW P.JOSEPH For the Appellant : ADVS.SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX For the Respondent : ADV. SRI.GEORGE POONTHOTTAM,SC, ADV. SRI.ANIL D. NAIR Judgment Thottathil B.Radhakrishnan, J. 1. The question whether the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(i) of the IT Act. He also pointed out that the findings to the contrary as rendered by the Income Tax Appellate Tribunal are inconsistent and militate against the other findings in the impugned order and are wholly unintended by the Legislature and that such dichotomy is contrary to law and hence, perverse. 4. Per contra, the learned counsel for the assessee argued that the Tribunal had, in so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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