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TMI Blog2016 (8) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee had purchased the diesel for the power requirement for the industrial undertaking. We have gone through the orders passed by the CIT(A) as well as the Tribunal who have given detailed reasons for deleting the disallowance. The assessee was allowed such deduction in the earlier years and no action u/s 263 or 147 was taken against the assessee. Therefore we do not see any reason for interference so far as the first question is concerned. With regard to the question regarding disallowance of salary, we are of the view that the Tribunal has rightly proceeded on the footing that since at the time of inspection it was found that the employees were actually engaged in the factory at Daman and merely that the assessee has not emp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddition of ₹ 70,04,573/- by relying on the physical inspection made by it on 08/02/2008, i.e. nearly about eight years after the end of the previous year relevant to the A.Y. 2000- 01? 3.Whether on the facts and circumstances of the case, the Appellant Tribunal was justified in law in deleting the addition of ₹ 1,97,678/- by relying on the physical inspection made by the Appellate Tribunal on 08/02/2008, i.e., nearly about eight years after the end of the previous year relevant to the A.Y. 2000-01? TAX APPEAL NO. 1486 OF 2009 Whether the Appellate Tribunal was justified in upholding the order of the CIT(A) in deleting the disallowance of ₹ 84,19,822/- on account of disallowance of deduction claimed u/s.80IA of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred the present Tax Appeals for consideration of the aforesaid substantial question of law. 4. Mr. Sudhir Mehta, learned Counsel appearing on behalf of the revenue submitted that the Asessing Officer has discussed in detail as to why the assessee is not eligible for deduction u/s 80IA in para 2.2 of the assessement order for the assessment year 2000-01. He submitted that no expenses on account of power and fuel have been debited in the books of account of the assessee. He submitted that even the number of units consumed during the entire year were 00 i.e. Nil which means that the assessee was not having an industrial undertaking run with the aid of power. He submitted that the assessee also did not satisfy the conditions of employi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Daman. We have also gone through the report dated 23.06.2003 addressed by the ITO Ward-2, Mehsana that the assessee had purchased the diesel for the power requirement for the industrial undertaking. 5.2 We have gone through the orders passed by the CIT(A) as well as the Tribunal who have given detailed reasons for deleting the disallowance. The assessee was allowed such deduction in the earlier years and no action u/s 263 or 147 was taken against the assessee. Therefore we do not see any reason for interference so far as the first question is concerned. 5.3 With regard to the question regarding disallowance of salary, we are of the view that the Tribunal has rightly proceeded on the footing that since at the time of inspection it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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