2010 (8) TMI 665

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....nt case, the ld. ITAT has erred in concluding that the CIT had not verified the genuineness of the documents supplied by the appellant, when the CIT had in detail examined the same?  (2)  Whether in the facts and circumstances of the present case, the ld. ITAT has erred in ignoring the fact that the appellant assessee was following a mercantile system of accounting?  (3)  Whether in the facts and circumstances of the present case, the ld. ITAT has erred in remanding to the CIT an issue which was not a part of the remand order and had never been agitated?  (4)  Whether in the facts and circumstances of the present case, the ld. ITAT has erred in remanding the entire matter to the CIT for fresh considera....

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....No. of the drivers and the items carried with quantity. The question involved is not these details. The question is genuineness of these details. The CIT(A) requires to go beyond the documents to find out the real intention of the parties. Usually, one will proceed on the basis of professed intention, but if that is under doubt or disputed or challenged, then one has to find out the real intention of the parties by ignoring the apparent has to be, and has always been conceded. The CIT(A) actually required to see whether it is a make believe arrangement or dubious or colourable device for adopted by the assessee. The CIT(A) is required to expose the real intention of the party and if the intention is discovered as genuine, then it should be ....