TMI Blog2024 (1) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... r setting aside the judgment of the High Court. There is no option except to set aside the impugned judgment of the High Court and remand the matter to High Court for hearing the appeal. Accordingly, we allow this appeal, set aside the impugned judgment of the High Court and restore the appeal on the record of the High Court. High Court shall now hear both the parties and decide the case on merits. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE ARAVIND KUMAR For the Petitioner : Mr. N Venkatraman, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Raj Bahadur Yadav, AOR Mr. V Chandarshekhara Bharathi, Adv. Mr. Padmesh Mishra, Adv. Mr. Udai Khanna, Adv. Mr. Keval Babubhai Rathod, Adv. For the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 40A(9) of the Income Tax Act, 1961? 4. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in deleting disallowance of Rs. 62,68,142/- out of the travelling expenses of Rs. 35.70 crores, pertaining to the non-employees (Rs.233,03,132) and the employees (Rs.29.65 crores), which could not be proved to be for the purpose of the business of the assessee and full details whereof were not furnished? 5. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in allowing provision of Rs. 60,61,952/- in respect of cigarettes in stock claimed to be damaged? 6. Whether on the facts and in circumstances of the case, the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income Tax Act, 1961, though the section does not provide therefor? 4. When the appeal came up for final hearing, the High Court by the order impugned simply dismissed the appeal by holding as under: Being aggrieved thereof, the instant appeal has been preferred. We gone through the orders passed by the authorities below as well as the ITAT and we are of the opinion that no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. 5. A combined reading of the two above referred orders is sufficient to explain the reason for setting aside the judgment of the High Court . There is no option except to set aside the impugned judgment of the High Court and remand the matter to Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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