TMI Blog2013 (11) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... And K C Bhanu, JJ. JUDGEMENT:- PER : Kalyan Jyoti Sengupta This appeal is preferred against the judgment and order of the learned Tribunal, dt.23.4.2010 and is sought to be admitted on the following suggested questions of law: (A) "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in nullifying the order of the Commissioner of Income Tax passed under Section 263 of the Income Tax Act, in spite of the fact that the prior assessment 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income determined or assessed by the assessing officer. Moreover, the letter filed by the assessee for the information submitted before the assessing officer shows that the assessing officer in fact made enquiries during the assessment proceedings on the issue under consideration and the assessee had given a detailed explanation by a letter furnishing the relevant data. In such circumstances, the decision of the assessing officer cannot be held to be erroneous and 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 Mumba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is disallowed @ 10% of Rs.21,25,747/- which works out to Rs.2,12,575/- for which they agreed for addition. On verification of TDS certificates filed, it is found that the assessee received a sum of Rs.11,00,000/- and Rs.9,00,000/- on 22.4.2003 and 22.5.2003. The same were not admitted. The assessee stated that these are the amounts for reimbursement of Central Excise payment by Parle Products Pvt. Ltd., and proof of 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 giv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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