2023 (8) TMI 1075

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..... Shri Siddharth Sharma - Advocate For the Respondent : None ORDER The Revenue has approached this Court by preferring this appeal u/S 260A of the Income Tax Act in regard to the dispute pertaining to assessment year 2012-13 proposing following substantial questions of law: 1. Whether on the facts and within the legal spectrum of the case, Hon'ble ITAT has erred in upholding the decision of .....

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..... the learned ITAT has erred in law by ignoring the law laid down on the appreciation of evidence in the instant matter ? 6. Whether, the ITAT has applied the relevant law by ignoring the suppression of sales of iron ore and the legal principles arising therefrom ? 7. Whether, the suppression rate that was worked around 20% has been ignored by the ITAT in accordance with law or not ? 8. Whethe .....

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..... suppression of quantity of production from the mine or the purchase made by appellant from M/s Jai Minerals. The Tribunal also found that the findings leading to addition by the Assessing Officer are based on presumption rather than proof. Moreso, other findings rendered in the aforesaid paragraphs of the impugned order reveal that they are based on factual disputes and, therefore, neither give .....

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