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TMI Blog2019 (6) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... the practical recoverability of manure may not exceed 10 Kgs per bird. Thus, the tribunal found fault with the manner in which the assessing officer completed the assessment, by referring that the assessing officer cannot consider the expert opinion in one part and reject the remaining part. The findings rendered by the tribunal in paragraph 9 of the impugned order is perfectly right and valid. Further more, we find that the CIT(A) had done an elaborate exercise and there is also specific mention made in the order by the CIT(A) that he has gathered information from the market as to, on what rate the poultry manure is sold. Thus, the factual position has been thoroughly gone into and re-examined by the tribunal for its correctness and this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant : Mr.T.R.Senthil Kumar, Standing Counsel For the Respondent : Mr.A.S.Sriraman JUDGMENT T.S.SIVAGNANAM, J. These appeals by the Revenue are directed against the common order dated 13.02.2017 passed by the Income Tax Appellate Tribunal, Chennai 'A' Bench in I.T.A.Nos. 307, 308, 309, 310, 311, 312 and 313/Mds/2016 for the assessment year 2006-07 to 2012-13, raising the following substantial questions of law for consideration. For all the Assessment Years 2006-07 to 2012-13: 1. Whether in the Appellate Tribunal is right in upholding the decision of the CIT(A) on estimated average sale of Poultry Droppings / M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the fact that the expert who rendered opinion had ultimately stated that the practical recoverability of manure may not exceed 10 Kgs per bird. Thus, the tribunal found fault with the manner in which the assessing officer completed the assessment, by referring that the assessing officer cannot consider the expert opinion in one part and reject the remaining part. The findings rendered by the tribunal in paragraph 9 of the impugned order is perfectly right and valid. Further more, we find that the CIT(A) had done an elaborate exercise and there is also specific mention made in the order by the CIT(A) that he has gathered information from the market as to, on what rate the poultry manure is sold. Thus, in our considered opinion, the factual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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