2017 (5) TMI 1703

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..... credit to the assessee on the basis of materials on record and entering findings and conclusions based on documents, records, photographs and Chartered Engineer s certificate. It is well within the jurisdiction and competence of that authority, namely, the Commissioner (Appeals) to decide on materials. There is no substantial question of law arising for decision in this appeal in terms of Sect .....

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..... clusions based on documents, records, photographs and Chartered Engineer s certificate. It is well within the jurisdiction and competence of that authority, namely, the Commissioner (Appeals) to decide on materials. That having been done, the Tribunal also adopted those findings which are essentially based on appreciations and materials. 4. This being so, we do not find any substantial qu .....

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