2014 (12) TMI 1414

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..... ts directions to determine the subject issue? - HELD THAT:- Tribunal, in relation to the aforesaid question, has rendered a fact finding which instances are acceptable or non-acceptable. We do not think that we should substitute our appreciation of fact in the absence of any allegation of perversity. We have seen the judgment and order and the findings of the learned Tribunal and it does not app .....

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..... tself and remitting the case to the Assessing Officer for fresh consideration in terms of its directions to determine the subject issue? We have heard Sri B. Narasimha Sarma, learned counsel for the appellant, and gone through the impugned judgment and order of the learned Tribunal. The learned Tribunal, in relation to the aforesaid question, has rendered a fact finding which instances are ac .....

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