2014 (10) TMI 264

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..... r. Arvind Pinto For the Respondents : Mr. Nishit Gandhi i/b Mr. Vipul Joshi ORDER P.C. 1. We have heard Mr.Pinto, appearing on behalf of the Revenue in support of the Appeals and Mr. Gandhi, appearing on behalf of the Respondent-Assessee. 2. The Appeals impugn the common order of the tribunal passed on 30th September, 2011. By this common order three appeals of the assessee pertaining to the .....

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..... i appearing on behalf of the Respondents submits that none of these questions can be termed as substantial questions of law. There is a pure finding of fact rendered by the tribunal at internal Page 21 paragraph 33.3 of the order passed in these appeals. The tribunal has held that none of these amounts can be termed as receipts by way of rent, interest or commission, or any of the receipt of simil .....

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..... titute receipts and are items of expenses, then, such findings of fact cannot be termed as perverse. The tribunal rightly arrived at the conclusion that this explanation was totally misread and misapplied by the Assessing Officer and the Commissioner in their orders. The findings of fact, therefore, being consistent with the material placed on record is not vitiated by any error of law. We do not .....

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