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2004 (11) TMI 63 - PUNJAB AND HARYANA HIGH COURTAdditions on account of shortage of cloth and disallowing of checking charges - "1. Whether Tribunal was right in law in deleting the addition made on account of shortage of cloth? 2. Whether Tribunal was right in law in deleting the addition made on account of disallowing the checking charges?" Tribunal while allowing the claim of the assessee with regard to shortage of cloth had observed that Revenue had not set up a case that the assessee had sold the stock outside the books of account. The Tribunal had recorded that there has been no dishonest intention on the part of the assessee in claiming shortage of cloth – Further, decision of the Tribunal, holding the expenses for checking of material to be genuine, is based on appreciation of evidence and no perversity could be pointed out by the Revenue in the finding recorded by the Tribunal - The finding of fact arrived at by the Tribunal is neither erroneous nor perverse. The finding given by the Tribunal is a finding of fact. We are afraid that it is not within the domain of this court to reappreciate the evidence while dealing with the petition under section 256(2)
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