2018 (9) TMI 1030

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..... J. ] Heard the learned counsel for the appellant and learned counsel for the respondent . 2. This appeal, by the Revenue, is directed against the order of the Income-tax Appellate Tribunal in ITA No. 1104/Mds/2007 dated 29. 02. 2008 for the assessment year 2003-2004. 3. This appeal has been admitted on the following substantial questions of law:- "1) Whether on the facts and circumstances of .....

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..... 4) Whether on the facts and circumstances of the case, the Tribunal was right in holding the CIT (A) was justified in verifying documents which were not at all produced before the assessing officer without complying with the requirements of Rule 46A?" 4. Before we proceed to consider the substantial questions of law raised in this appeal, we have to first take note of the fact that the tax effec .....

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