TMI Blog2016 (9) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... and it is for this reason, entire damage claimed by assessee was not accepted. Though Assessing Officer made an addition of ₹ 3,40,000/- but substantial relief was given by CIT (A) by reducing it to ₹ 20,000/- which was enhanced to ₹ 50,000/- by Tribunal. It is a pure finding of fact and despite query, learned Counsel for appellant could not show that aforesaid finding is pervers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal ), in I.T.A. no.235 of 2002 for assessment year 1998-99. 2. This appeal was admitted on following substantial questions of law:- (A) Whether upon the facts and circumstances of the case, the Tribunal was justified in reversing the findings of C.I.T. (Appeals) regarding relief of ₹ 8,34,850/- on account of addition made for suppression of income/profit from C.T. Scan/USG films, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /profit from C.T. Scan/USG films at ₹ 5 Lacs, by conjecture, a conclusion which no reasonable person could have come to. (E) Whether on the facts and circumstances of the case, the Book result can be rejected on the ground that the appellant has not maintained any account of co-relate total number of films consumed with total receipts, when the Accounts are maintained u/S 44-AA of I.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted and Tribunal dismissed appeal of Revenue to that extent. In respect of grounds 3 and 6, Tribunal has remanded matter to Commissioner of Income Tax (Appeal) (hereinafter referred to as CIT (A) ) to re-examine since the matter requires deeper investigation. 4. Only in respect of ground 1, where addition of ₹ 3,60,000/- by assessing officer was reduced to ₹ 20,000/- was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oresaid finding is perverse. So far as question of remand is concerned, Tribunal has found that CIT (A) has not properly looked into the matter and is required deeper scrutiny. 5. We do not find that there is any perversity in the matter so as to justify an order of reversal in this appeal. All the aforesaid questions, therefore, are answered against appellant and in favour of Revenue. 6. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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