TMI Blog2008 (10) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... er, on the facts and circumstances of the case and in law, the Income-tax Appellate Tribunal is right in deleting addition of ₹ 71,26,502 made by the Assessing Officer and confirmed the Commissioner of Income-tax (Appeals)-I, Surat ? (ii) Whether, on the facts and circumstances of the case and in law, the impugned order passed by the Income-tax Appellate Tribunal is perverse or not ? 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Learned Standing Counsel appearing on behalf of the appellant-revenue reiterated the reasons which weighed with the Assessing Officer for making the disallowance/addition. According to the learned counsel the Assessing Officer had brought on record enough material to make the addition and the Tribunal was not justified in disturbing the concurrent findings recorded by the Assessing Officer and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal has found that such a rejection is not warranted. The Tribunal has further found that complete details of Tax Deducted at Source qua the payments made including Permanent A/c. Numbers, names and addresses of parties are available and the entries in regular books of account are made on a day-to-day basis in a chronological manner. It has further been found by the Tribunal that identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersity in absence of any evidence to point out as to which of the parameters like consideration of irrelevant evidence, or ignoring relevant evidence stand attracted. 6. In the circumstances, in absence of any question of law, much less a substantial question of law, as proposed or otherwise arising from the impugned order of the Tribunal, the appeal is dismissed. - - TaxTMI - TMITax - Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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