2019 (2) TMI 1546

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..... ding that there were substantiating documents available in the records as produced before the First Appellate Authority. The Assessing Officer did not have the opportunity to look into it. Tribunal was of the opinion that it should be looked into first by the original authority. We do not find any reason to interfere with the same. The other issue was with respect to rate of tax which was in tande .....

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..... erein the assessee had brought to the notice of the Tribunal that in certain issues which were decided against them, there were substantiating documents available in the records itself, which if considered, the issues would have gone in their favour. The assessee had produced such documents in the rectification application which they claimed was originally produced before the First appellate Autho .....

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..... for the subject assessment year being 2005-06. 5. We do not think there is any cause for interference to the orders of the Tribunal since the major issues were remanded finding that there were substantiating documents available in the records as produced before the First Appellate Authority. The Assessing Officer did not have the opportunity to look into it. Tribunal was of the opinion that it .....

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