9911796707
TMI Blog2013 (11) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order being vitiated by infirmity of lack of appropriate enquiry into the relevant aspects? (B) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in proceeding on the premise that appropriate enquiry had been conducted by the Assessing Officer into the relevant aspects in spite of the same being not reflected in the order of assessment? (C) Whether, on the facts and in the circumstances of the case, the finding of the Appellate Tribunal as regards the acceptance of various claims raised by the assessee in the course of the assessment were accepted by the Assessing Officer after due enquiry and investigation, can be said to be based on material on record?" The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd prejudicial to the interest of the revenue simply because his order does not make detailed discussion in this regard." Thereafter, the learned Tribunal has relied on a decision of the Tribunal in the case of Rajesh Goel and Sons v. C.I.T. 29 SOT 253 and another decision of Mumbai Bench of the Tribunal in the case of Mrs. Katiza Soomerbhoy v. I.T.O. 100 ITD 173 Since a ground has been raised that the Assessing Officer in his assessment order has not discussed all the details at all, we have checked up the order of the Assessing Officer. The Assessing Officer in his order recorded as under: "...during the verification of the books of accounts with reference to bills etc., bills for a sum of Rs.57,966/- in the case of machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment to the Central Excise of the same is furnished. The same is also not debited in P&L account. Hence, the same is accepted." Thus, it appears that the Assessing Officer has not only taken into account all the details, but also granted disallowance and addition wherever he found that the same are required to be given. It is not correct to say that the Assessing Officer did not consider all the details, as alleged. We find that the learned Tribunal while adjudicating the matter, considered all aspects, and the findings of the learned Tribunal are in consonance with law and are correct. In view of the aforesaid fact finding, we do not find any element of law in this matter. The appeal is accordingly dismissed. There will be no order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
