1996 (6) TMI 79

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..... s court by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961 (for short, "the Act"), for opinion of this court : " Whether, on the facts and in the circumstances of the case and in view of rule 6DD(j) of the Income-tax Rules, 1962, the Tribunal did not err in law in deleting the disallowance of Rs. 25,962 made under section 40A(3) of the Income-tax Act, 1961, for .....

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..... with the following observation : " The assessee has offered explanation as to why cash payment had to be made. Therefore, we have to consider the explanation of the assessee as dealt with by the learned Commissioner of Income-tax (Appeals) in the impugned order. Thus, having regard to the various facts for this payment, we are of the opinion that the addition was not justified having regard to t .....

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..... appreciation of facts and in accordance with law. The Commissioner of Income-tax (Appeals) having held that the assessee failed to substantiate the case by cogent evidence regarding the existence of exceptional circumstances, it can be repelled by the Tribunal only after proper discussion. However, from the observation of the Tribunal quoted above we see that the Tribunal rushed to the conclusion .....

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