TMI Blog2017 (10) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... officer and is, therefore, perverse ? - Held that:- This Court is of the considered opinion that both the question Nos. 1 and 2 raised in this appeal are thus not question of law, but they are purely questions of facts which have been decided by the Tribunal as the last authority on facts by analyzing the relevant documents and facts and the first appellate authority has also decided the issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Income Tax Appellate Tribunal, Bench Indore in I.T.A.No. 23 (Revenue / Ind / 2015) for the assessment year 2006 2007. Facts of the case reveal that during search and seizure operation u/S. 132 of the Income Tax Act, 1961 the business as well as residential premises of Kataria Group, Ratlam was subjected to search and seizure on 7/9/2011. During the course of the assessment proceedings i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has preferred an appeal before the Income Tax Appellate Tribunal and the appeal of the Department was dismissed, meaning thereby, an addition made by the Assessing Officer of ₹ 13,28,400/-; ₹ 3,20,53,136/- and ₹ 64,10,627/- on account of the depreciation claimed on Wind Mill for the assessment year 2006 2007, 2008 2009 and 2009 2010 was deleted. Against the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a last authority on facts by analyzing the relevant documents and facts and the first appellate authority has also decided the issue in favour of the assessee. Thus, there are concurrent findings of fact by both the appellate authorities. In the light of the aforesaid, this Court is of the considered opinion that both the question Nos. 1 and 2 raised in this appeal are thus not question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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