1995 (7) TMI 54

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..... circumstances of the case, the order passed by the Income-tax Appellate Tribunal is vitiated in law by reason of it having ignored the relevant and admissible evidence gathered by the Assessing Officer at the assessment stage ? and (ii) Whether, on the facts and in the circumstances of the case, the order of the Tribunal is based on wrong appreciation of facts and evidence and hence not legally a .....

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..... these years and dismissed the appeals filed by the Department. Considering all the facts, the matters were remanded by the Commissioner of Income-tax and the orders were upheld by the Tribunal which orders are neither contrary to nor inconsistent with the provisions of law or materials on record. We find that no error has been committed by the Commissioner of Income-tax (Appeals) or the Tribunal. .....

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