2014 (10) TMI 1001

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... LD THAT:- Tribunal's order, confirming that of the Commissioner, does not raise any substantial question of law. It was not for the Assessing Officer to have sat in judgment over the satisfaction of the statutory Authorities. The documents in that behalf together with recitals were conclusive of the rights of the Assessee. - Decided against revenue - Income Tax Appeal No.1391 Of 2012 - - - D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roperty, that is how he proceeded to execute necessary agreements and appoint agents to carry out the construction. 3. In these circumstances, the Tribunal's order, confirming that of the Commissioner, does not raise any substantial question of law. It was not for the Assessing Officer to have sat in judgment over the satisfaction of the statutory Authorities. The documents in that b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X