9911796707
TMI Blog2000 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... d by A. R. DAVE J.---The Assistant Commissioner of Income-tax, Circle-6(1), Ahmedabad, the appellant herein, has submitted in this appeal that the following three questions of law arise from the order dated February 1, 1998, passed by the Income-tax Appellate Tribunal in ITA No. 4914/Ahd. of 1996 : "1. Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, and learned advocate, Shri J. P. Shah, appearing for the respondent-assessee, and have also perused the relevant orders passed by the concerned authorities. Looking to the nature of the questions raised before this court, we are of the view that no substantial question of law arises out of the order passed by the Tribunal. So far as the first question is concerned, it appears that sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question, in our opinion, no question of law arises. So far as the second question is concerned, it pertains to reconsidering the expenditure allowed by the Assessing Officer to the tune of Rs. 10 lakhs. No final decision has been taken by the Tribunal, but the Tribunal has only remanded the matter to the Assessing Officer for the purpose of reconsidering and to know whether the said amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expenditure but the Tribunal, on appreciation of evidence, allowed the said expenditure. Whether to allow a particular expenditure on the basis of material or evidence available with the authority, is a question of fact. In the circumstances, we are of the view that no question of law is involved even on the third question raised by the appellate authority. In the circumstances, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
