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TMI Blog2017 (9) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year in question/under consideration. We do not see any reason to interfere with such an order of the Tribunal. It does not give rise to any substantial question of law. The findings are essentially on facts. Once they are not found to be perverse or vitiated by any error of law apparent on the face of record, then there is no merit in the Appeal. It is dismissed. There shall be no order as to costs. - Decided against the revenue. - Income Tax Appeal No. 1585 of 2014 - - - Dated:- 18-9-2017 - S. C. Dharmadhikari And Prakash D. Naik, JJ. Mr. Suresh Kumar a/w Ms. Samiksha Kanani for the Appellant Mr. V. Mannadiar i/b. Mannadiar Company for the Respondent ORDER P. C. 1. The order of the Income Tax Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was a finding of identical nature rendered for the assessment year 1996-1997 by the Income Tax Appellate Tribunal, Bench at Mumbai, in its order dated 24th August, 2009 and the Revenue's Appeal to challenge that order being Income Tax Appeal No. 5568 of 2010 was dismissed by this Court on 13th February, 2012. 7. Mr. Suresh Kumar would however submit that the position in law having undergone a change, the question proposed by the Revenue should be entertained and now the principle invoked by the Assessing Officer is permissible to be invoked and applied. 8. We are unable to agree with Mr. Suresh Kumar for more than one reason. The order of the Commissioner of Income Tax (Appeals) dated 6th July, 2012 reversed the order of the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010. 12. Since identical grounds were raised by the assessee for the above assessment years and the Tribunal accepted the assessee's Appeals and the findings of the Tribunal were upheld by this Court, naturally the Commissioner of Income Tax was of the opinion that there is merit in the assessee's Appeal and the grounds to the above extent. 13. The Assessing Officer, on these findings, was directed by the First Appellate Authority to verify whether general administrative and employee expenses have been applied towards the object of the trust or not, and for that purpose, he will call all details of expenditure and examine whether every item of expenditure is in fact being incurred towards the objects of the assessee trust. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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