|The Tax Publishers2021 TaxPub(DT) 0931 (Guj-HC)
INCOME TAX ACT, 1961
Where substantial question of law raised by revenue against the order passed by CIT(A) under section 250 and Tribunal under section 254 involve factual aspects, which had been dealt with by both the authorities i.e. CIT(A) as well as the Tribunal, was liable to dismissed.
Appeal (High Court) - Maintainability - Question raised by revenue involved factual aspects -
Revenue filed appeal against the order of CIT(A) and Tribunal against granting reliefs from disallowance under section 40(a)(ia), disallowance of terminal handling charges and against addition made under section 41(1).Held: While going through the order passed by CIT(A) and the order passed by the Appellate Tribunal it was observed that none of the three questions referred to above, as proposed by the Revenue, could be termed as substantial questions of law. All the three questions involve factual aspects, which had been dealt with by both the authorities i.e. CIT(A) as well as the Tribunal. Thus, appeal filed by Revenue was dismissed.
FAVOUR : In favour of assessee.
IN THE GUJARAT HIGH COURT
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