TMI Blog2015 (2) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee holding that no addition could be made to the closing stock of the assessee on account of excise duty. - Decided in favour of assessee. - INCOME TAX APPEAL No. - 574 of 2007 - - - Dated:- 26-2-2015 - Hon'ble Sudhir Agarwal and Hon'ble Shashi Kant, JJ. For the Appellant :- A.N.Mahajan/S.S.C. For the Respondent :- R.S. Agarwal JUDGEMENT 1. Heard Sri Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority is justified in law in dismissing the appeal of the Revenue by mentioning a plethora of judgments without even discussing the facts of those cases or even the ratio of law propounded therein? 3. Counsel for parties at the outset stated that the aforesaid questions stand answered against Revenue by Apex Court's decision in Burger Paints India Ltd. Vs. Commissioner of Income Tax 266 I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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