TMI Blog2018 (6) TMI 1814X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, the expenditure ought to have been disallowed. This is a finding of fact. We do not find any perversity in such finding. As such, we do not admit the appeal on this point. We do not find any utility in keeping the stay petition alive as there is no scope of passing any interim order. We accordingly dispose of the stay petition - we shall hear the appeal on the basis of the stay p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e parties, we are satisfied that the appellant was prevented by sufficient cause for not being able to file the appeal within time. The delay in filing the appeal is condoned. G.A. No.1098 of 2017 is allowed. Having heard Mr. Bandopadhyay, learned counsel for the revenue, we admit the appeal on the following point which, in our opinion, involves substantial question of law: Whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... point. We do not find any utility in keeping the stay petition alive as there is no scope of passing any interim order. We accordingly dispose of the stay petition. However, we shall hear the appeal on the basis of the stay petition as we are apprised by the learned counsel for the parties that the stay petition contains all the relevant materials necessary for adjudicating the appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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