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TMI Blog2009 (8) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... GOEL, J. (Oral) - The revenue has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 8.8.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench "F" New Delhi in ITA No. 3410/D/2006 for the Assessment Year 2001-02, proposing to raise the following substantial questions of law: (i) "Whether, on the facts and in the circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee and such establishment is to be based on facts relevant to that year only. (iii) " Whether on the facts and in the circumstances of the case, the Ld. ITAT is right in law in upholding the order of the Ld. CIT(A) in deleting the addition of Rs.12,84,515/- made as a disallowance from inward and outward freight expenses solely relying on the GRN's (Goods Return Notes) issued by the transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord regarding purchase of firewood. At the time of hearing before us, the Ld.DR has not been able to rebut/controvert this finding of fact as well as the other findings recorded by the Ld. CIT (A) while deleting the disallowance made by the AO out of firewood expenses and this being so as well as keeping in view all the facts of the case, we do not find any infirmity in the impugned order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO out of freight expenses was not sustainable. In that view of the matter, we uphold the impugned order of the ld.CIT(A) deleting the said disallowance and dismiss ground No.3 of the revenue's appeal." 3. We have heard learned counsel for the parties. 4. The concurrent findings recorded by the CIT(A) as well as the Tribunal are based on appreciation of evidence. 5. No substantial question of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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