2017 (10) TMI 501

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..... that the entire issue is based on appreciation of evidence of record and essentially one of facts. No question of law arises - appeal dismissed - decided against Revenue. - Tax Appeal No. 773 of 2017 - - - Dated:- 28-9-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Appellant : Mr Sudhir M Mehta, Advocate ORAL ORDER ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) .....

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..... also conducted in 2004 and thereafter in June 2007 for the period from 2004 to 200708 and after verification of records, the audit found that the ratio, declared by the assessee is in order and the ratio remained the same as such no show cause notice are issued for the subsequent periods. The audit officer who took objection of ratio is not able to give any correct ratio. In audit report, th .....

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