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TMI Blog2001 (11) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord contrary to the claim of the assessee in the matter and further this issue did not arise out of the appeal filed by the Revenue? - Whether, Tribunal that the assessee's book results acceptable was not inconsistent and contrary to the material on record against the assessee's claim in the matter and hence unreasonable and perverse in law?" - Tribunal has committed error in rejecting the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and further this issue did not arise out of the appeal filed by the Revenue? 2. Whether, on the facts and in the circumstances of the case, the finding of the Income-tax Appellate Tribunal that the assessee's book results acceptable was not inconsistent and contrary to the material on record against the assessee's claim in the matter and hence unreasonable and perverse in law?" The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t prefer any appeal against the order of the Commissioner rejecting the plea of limitation. However, the Tribunal examined the plea of limitation and reversed the finding of the Commissioner of Income-tax relying on a decision in Ramlal Kewalchand v. ITO [1993] 46 ITD 291 (Jaipur). It is contended by Shri Bhandawat, learned counsel for the Department, that in an appeal filed by the Revenue it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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