2009 (10) TMI 452

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....spondent. JUDGMENT The judgment of the court was delivered by C. N. Ramachandran Nair J.- Even though several questions are raised by the Revenue in the connected appeals filed against the very same assessee for the assessment years 2001-02 to 2004-05, we notice that there is only one question that could be treated as a substantial question of law, which is reframed by us as follows : ....

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....per cent. However, for the sales effected to the proprietorship concern of the managing director the assessee paid higher discount of 10 per cent. which is double the normal rate. The Assessing Officer noticed that the purpose is to evade payment of tax in respect of 5 per cent. because the managing director's concern being engaged in export is entitled to deduction under section 80HHC of the Inco....

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.... said order, the Tribunal allowed the claim, against which these appeals are filed by the Revenue. 4. On going through the Tribunal's order and after hearing both sides, we are unable to sustain the order of the Tribunal because the Tribunal assumed the claim of the assessee that the additional discount is attributable to the packing cost incurred by the managing director as true. In order to p....

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....l that the managing director maintained even a facility for packing. We notice that the Tribunal assumed certain facts which were contrary to the facts found by the Assessing Officer and confirmed in first appeal. We therefore allow the appeals by vacating the orders of the Tribunal. However, we feel that disallowance cannot be restored as such because the managing director was stated to be engage....