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TMI Blog2017 (4) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... o be legal issues which could be decided on the basis of the facts and the material available on the record. Thus, the said grounds are essential for the just decision of the controversy involved. Learned counsel for the petitioner has not been able to produce any material on record to show that the order passed by the Tribunal is illegal or perverse. No ground to interfere with the impugned order passed by the Tribunal allowing the additional grounds raised by the respondent-revenue. Consequently, the petition is dismissed. - CWP No. 1064 of 2017 - - - Dated:- 20-1-2017 - Ajay Kumar Mittal And Ramendra Singh, JJ. Mr. Tushar Jaswal, Advocate, Mr. Ratul Sateeja, Advocate and Mr. A.S. Narang, Advocate for the petitioner ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sallowance of advances written off, social welfare, in-land and foreign travelling expenses etc. The petitioner challenged the additions made by the Assessing Officer by filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. Vide order dated 23.05.2008, Annexure P.3, the CIT(A) substantially allowed the appeal holding that the petitioner was eligible for claiming deduction under Section 10B of the Act. Aggrieved by the order, the respondent-revenue filed an appeal before the Tribunal, against the order dated 23.05.2008, Annexure P.3, passed by the CIT(A). The matter remained pending before the Tribunal for quite some time. The petitioner even moved an application dated 10.04.2013 for early disposal of the appeal. On 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by learned counsel for the petitioner. The four additional grounds raised by the respondent-revenue before the Tribunal for admission read thus:- 13. The learned CIT(A) erred in passing the impugned order in violation of principles of natural justice in disregard of law and contrary to the material on record. 14. The learned CIT(A) erred in accepting new evidences in violation of Rule 46A. 15. The learned CIT(A) erred in passing a judgment in respect of technological issues without having any technical competence. 16. The learned CIT(A) erred in not appreciating that requirements of law in respect of provisions contained in Section 10B have not been satisfied in present case. 6. After considering the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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