2014 (3) TMI 1207

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..... hat the assessee has furnished inaccurate particulars of the income. In view of the above fact finding, it is difficult for us to take a decision in the absence of allegation of perversity. Moreover, we noticed that the Tribunal has recorded the fact that the assessee claimed depreciation on plant and machinery taken on lease from M/s. IVRCL on 30.03.2001. It is in consonance with the agreement .....

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..... hief Justice Sri Kalyan Jyoti Sengupta And Hon ble Sri Justice Sanjay Kumar For the Petitioner : S R Ashok, Advocate. For the Respondent : None. ORDER JUDGMENT: (Per the Hon ble The Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be preferred against a portion of the impugned judgment and order dated 30.08.2013 in connection with the appeal being ITA.No.13 .....

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..... bove fact finding, it is difficult for us to take a decision in the absence of allegation of perversity. Moreover, we noticed that the Tribunal has recorded the fact that the assessee claimed depreciation on plant and machinery taken on lease from M/s. IVRCL on 30.03.2001. It is in consonance with the agreement. However, the Tribunal has not agreed with the contention of the assessee s counsel in .....

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