2015 (7) TMI 480

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..... he subject matter of challenge in the appeal is a judgment and order dated 1st August, 2014 pertaining to the assessment year 2007-08. The assessment originally was made under Section 143(1). Subsequently section 147 proceedings were started and assessment was completed disallowing various expenses including an expense of a sum of Rs. 2.10 crores on account of earth filling. Other disallowances we .....

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..... for earth filling without considering the facts that no confirmation and verification could be made in respect of the disallowances made by the Assessing Officer ? (b) Whether on the facts and in the circumstances of the case the Learned Income Tax Appellate Tribunal, 'C' Bench Kolkata erred in law in wrongly interpreting the nature and computation adopted in respect of the addition made as 'und .....

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..... ed order is bad, arbitrary, illegal perverse and the same is nothing but a total non-application of mind of the Income Tax Appellate Tribunal, Kolkata and the same is liable to be set aside and/or quashed ?" It would appear that the real question is the question No.(e). Therefore, point for determination is whether the order passed by the CIT(A) and subsequently confirmed by the learned Tribunal .....

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