TMI Blog2014 (9) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... partial relief. In these circumstances, we uphold the order of the appellate authority who has rightly deleted the addition. Hence, the impugned order is set-aside and the order of the first appellate authority is hereby sustained - Decided in favour of assessee. - IT Appeal No. 108 of 2004 - - - Dated:- 1-9-2014 - TARUN AGARWALA AND Dr. Satish Chandra, JJ. For the Appellant : R.S. Agraw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from manufacture and sale of sugar machinery and equipments. In the books of account, the assessee has shown the liability of ₹ 1,85,800/- to be payable in favour of Mr. Ashok Bhardwaj (Building Architect), proprietor of M/s Bhardwaj and Associates, Saharanpur. The A.O. opined that no service was rendered by Mr. Bhardwaj for installing any plant and machinery for sugar factory. However, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Tribunal cannot do so. 3. On merit, the learned counsel submits that the details regarding the payment was already furnished. Sri Ashok Bhardwaj was never examined by the A.O. The genuineness of the payment was accepted by C.I.T.(A), so he made the request to delete the addition. 4. On the other hand, learned counsel for the department had justified the impugned order. He submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Corpn. of India Ltd. v. CIT [1991] 187 ITR 688 (SC); and (lI) CIT v. Nirbheram Deluram [1997] 224 ITR 610 (SC). 7. By considering the totality of the facts and circumstances, we are of the view that when the A.O. has accepted the genuineness, he might have allowed the entire claim of the assessee. But there was no reason to give the partial relief. In these circumstances, we uphold the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
