TMI Blog1998 (8) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... d ?" I. T. A. No. 201 of 1998 : "(2) Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs. 90,17,888 on account of excess raw material shown as consumed ? (3) Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by the Commissioner of Income-tax (Appeals) deleting the disallowance made under section 40A(2)(a) in respect of rent paid ?" I. T. A. No. 202 of 1998 : "Whether the Appellate Tribunal is right in law and on facts in deleting the addition of Rs. 20,61,099 on account of excess raw material shown as consumed ?" I. T. A. No. 203 of 1998 : "(2) Whether the Appellate Tribunal is right in law and on facts in sustaining addition of Rs. 7,00,000 as ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Appellate Tribunal is right in law and on facts in sustaining the addition of only Rs. 7,00,000 as against Rs. 31,82,660 on account of excess raw material shown as consumed ?" We have not reproduced question No. 1 which is not pressed as stated in paragraph 6 of the applications. Learned counsel appearing for the applicants has taken us through the relevant material on record. It was contended by him that the provisions of section 145(2) of the said Act were rightly invoked by the Assessing Officer and the Tribunal ought not to have taken a different view of the matter. In this regard, we note that the Tribunal has specifically considered the provisions of section 145 in paragraph 7.3 of its order and after noticing the approach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al brought on record to establish that purchases or expenses were inflated or sales suppressed and also in view of the finding that this was not a case that there was no method of regular accounting employed, the Tribunal was fully justified in coming to the conclusion that the provisions of section 145(2) could not be invoked, This conclusion is based on findings of fact and raises no question of law. The Tribunal, as regards the raw material used, took note of the fact that, according to the assessee, the average weight changed from time to time looking to the quality and market requirements. The explanation so offered has not been controverted by the Revenue by bringing any material on record, as held by the Tribunal. Looking to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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