TMI Blog1996 (8) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... der-noted questions of law under section 256(1) of the Income-tax Act, 1961 ('the Act') arising out of the order dated 30-12-1991 passed in IT Appeal No. 179 (Ind.) of 1991, for our opinion :- 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the action of the Assessing Officer in making various adjustments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icularised in the statement of the case. The assessee filed application under section 154 of the Act before the Assessing Officer for rectification of the order. The Assessing Officer partly rectified the order (Annexure-'A'). The assessee then filed appeal before the Commissioner (Appeals) who further reduced the amount (Annexure-'B'). Aggrieved by the order of Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in favour of the assessee, then question No. (2) need not be answered. The counsel for the non-applicant did not dispute this contention. 5. We notice that as regards the question of deletion of the additions, the Tribunal took the view as under:- Coming to the facts of the instant case, we find that the admissibility of the claim of the assessee is very much debatable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) also granted further relief in appeal. The Tribunal concluded that the claim of the assessee is bona fide and is not liable to be included in the adjustments. The deletion of the addition is based on appreciation of facts and factors as unfounded. We do not find any infirmity or error. The counsel for the applicant is unable to show that the deletions ordered by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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