2013 (10) TMI 111

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....s been preferred by the Revenue challenging the impugned judgment and order passed by the Income Tax Appellate Tribunal, D Bench, Ahmedabad dated 21.9.2012. 2. At the outset, it is required to be noted that initially the revenue proposed the following questions of law.      "(A) Whether the facts and circumstances of the case and in law, the Hon'ble ITAT is justified in delet....

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.... 62,320/- made by the Assessing Officer on account of disallowance of Labour Charges Exp. And Repairs & Maintenance expenses?      (D) Whether the facts and circumstances of the case and in law, the Hon'ble ITAT is justified in deleting the addition made on account of Disallowance out of Diesel & Oil Expenses of Rs. 2,21,301/- made by the AO?" 3. However, by order dated 8.4.2....