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TMI Blog2013 (3) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-CII of 2012 in ITA No.287 of 2012 Application is allowed as prayed for. C.M. No.31482-CII of 2012 in I.T.A.No.298 of 2012 Application is allowed as prayed for. C.M. No.31483-CII of 2012 in I.T.A.No.298 of 2012 Application is allowed and the delay of 30 days in filing the appeal is hereby condoned. ITA No.287 of 2012 & ITA No.298 of 2012 This order shall dispose of two appeals preferred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s distribution expenses. The Commissioner of Income Tax (Appeals), Ludhiana, passed an order restricting the disallowance to 60%. The relevant extract reads as under :- "4.1 As far as, balance addition of Rs.31,68,316/- is concerned, the A.O. in the last paragraph of his report dated 11.02.2011 has stated that looking to the voluminous nature of the entries, the same cannot be verified at his end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord, we are of the view that the A.O. initially made the addition of Rs.1,07,36,450/-, which in the remand proceedings was reduced by Rs.75,68,134/-. It is also not disputed that the A.O. in the remand proceedings did not verify the books of account and other documentary evidences produced by the assessee looking to the voluminous nature of entries. The A.O. preferred to verify the small amount in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in making any addition on this account. The learned CIT(A) is not justified in sustaining any addition on the said account. Therefore, Ground Nos.1 to 3 of the assessee are allowed and all the grounds of the Revenue are dismissed." The revenue has, thus, filed two appeals against the orders passed by the Tribunal. Learned counsel for the appellant has vehemently argued that the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries though, it recorded finding that the distribution expenses to the extent of Rs.75,43,120/- as genuine. There was no reason, without verification of the record to decline the remaining amount as well. Therefore, the distribution expenses have rightly been allowed by the Tribunal. Such finding does not give rise to any question of law. It is finding of fact as to whether the assessee is entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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