https://www.taxtmi.com/caselaws?id=259554 The court upheld the Income Tax Appellate Tribunal's order regarding assessment years 1992-1993 and 1993-1994 for the appellant involved in the A.H.D. Scam. The appellant's challenge, based on lack of independent investigation and non-allowance of expenditure, was dismissed. The court found the Assessing Officer's conclusions based on DDI Investigation to be valid, emphasizing that factual findings on expenditure were not challengeable under Section 260A of the Income Tax Act. As the appellant failed to show any perversity in the Tribunal's conclusions, the appeals were dismissed for lacking merit. en-us Mon, 09 Feb 2015 00:00:00 +0530 Thu, 14 May 2015 06:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259554 The court upheld the Income Tax Appellate Tribunal's order regarding assessment years 1992-1993 and 1993-1994 for the appellant involved in the A.H.D. Scam. The appellant's challenge, based on lack of independent investigation and non-allowance of expenditure, was dismissed. The court found the Assessing Officer's conclusions based on DDI Investigation to be valid, emphasizing that factual findings on expenditure were not challengeable under Section 260A of the Income Tax Act. As the appellant failed to show any perversity in the Tribunal's conclusions, the appeals were dismissed for lacking merit. Case-Laws Income Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259554