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2015 (7) TMI 480 - HC - Income TaxReopening of assessment - disallowance of various expenses on account of earth filling - CIT(A) after hearing the parties allowed the appeal partly also confirmed by ITAT - Held that:- Revenue/appellant, has not disputed the fact that the assessing officer himself made an observation that some earth filling work was done, that is to say, the claim of the assessee was partly accepted by the assessing officer though he disallowed the expenditure in toto. The assessing officer’s order was examined by the CIT(A) and he was of the opinion that the expenditure was partly allowable. The view has been accepted and confirmed by the learned Tribunal. On a question of fact, both the CIT(A) and the learned Tribunal have agreed. Revenue is unable to show us as to why the view taken by them is perverse nor is it his case that the view taken by them is not based on evidence. - Decided against revenue.
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