TMI Blog2009 (7) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... nses incurred by Sunil Kumar Malhotra on foreign travel. The assessee had all the opportunity before the Assessing Officer to produce evidence that Sunil Kumar Malhotra was representing it and the expenditure was genuinely incurred for business purpose. No doubt, the Commissioner of Income-tax (Appeals) accepted the plea of the assessee, the Tribunal was entitled to go into the correctness of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal had gravely erred in law and acted in gross violation of the `principles of natural justice' by refusing to afford any opportunity to the counsel for the appellant-firm to pro-duce documentary evidence as regards issues which were not in dispute before the Tribunal ? 2. Whether the Tribunal had erred in law and exceeded its jurisdiction by not confining itself to the matter in issue in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... negotiations with foreign buyers. There was no evidence of any negotiations which may have taken place. There was also no evidence that Sunil Kumar Malhotra had special aptitude with regard to business of the assessee nor was there any evidence to show that he was a representative of the assessee. 3. Learned counsel for the appellant submits that the Tribunal ought to have given further oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign travel. The assessee had all the opportunity before the Assessing Officer to produce evidence that Sunil Kumar Malhotra was representing it and the expenditure was genuinely incurred for business purpose. No doubt, the Commissioner of Income-tax (Appeals) accepted the plea of the assessee, the Tribunal was entitled to go into the correctness of the said finding and take its own view by ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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