TMI Blog2020 (5) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... n the nature of revenue expenditure, even when the said project was abandoned. The impugned order inter alia also records the fact that the CIT (Appeals) placed reliance upon the decision of Tata Robin Fraser Ltd. [ 2012 (10) TMI 59 - JHARKHAND HIGH COURT] incorrectly while rejecting the respondent assessee's appeal. No issue of abandonment of a project either in the order of the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oday. 2. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 13th April, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The appeal relates to Assessment Year 2006-07. 3. The Revenue has urged the following question of law for our consideration :- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correctly while rejecting the respondent assessee's appeal. Prima facie, we do not find any issue of abandonment of a project either in the order of the Assessing Officer or the order of the CIT(A). We also do not find any reference to the decision of the Jharkhand High Court in Tata Robins Fraser Ltd. (supra) mentioned in the order of the CIT(A). Prima facie, it appears that there is some mix ..... X X X X Extracts X X X X X X X X Extracts X X X X
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