TMI Blog2018 (12) TMI 1931X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no scope of going into this question of fact that the loss was enhanced so as to reduce profit. Regrettably that stage of fact finding is over. The assessee now is entitled to this adjustment as prayed for. In those circumstances, we find no merit in the appeal of the revenue. It is dismissed. - ITA No. 158 of 2018 - - - Dated:- 13-12-2018 - Hon'ble Justice I.P. Mukerji And Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage there is no scope of going into this question of fact that the loss was enhanced so as to reduce profit. Regrettably that stage of fact finding is over. The assessee now is entitled to this adjustment as prayed for. In those circumstances, we find no merit in the appeal of the revenue. It is dismissed. The question formulated is answered in the affirmative and in favour of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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