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2014 (9) TMI 1224 - AT - Income TaxAddition being bogus/non-genuine/inflated fabrication charges relying on the last year’s order - disallowance was made being @ 2.5% on total Dying & Printing work, Fabrication charges and raw material expenses - CIT(A) deleted the addition - HELD THAT:- Similar relief granted by the CIT(A) was accepted by the revenue authorities and the matter was allowed to reach finality by not challenging the same in appeal. As noted that it is a factual issue and there is no change in the facts or in the legal position. In these circumstances, and in the absence of any specific reasons for deviation of stand by the revenue authorities for this assessment year, we are of the considered view that the Assessing Officer was indeed not justified in raising these grievances against correctness of CIT(A)’s order. We, therefore, dismiss the grievances raised by the AO for these short reasons alone, and decline to deal with the merits of these grievances. The preliminary objection raised by the learned counsel is indeed well taken and we approve the same.
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