2013 (12) TMI 1417

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.... Mahajan,B.J.Agarwal,D. Awasthi,G. Krishna,R.K. Upadhyay,S.Chopra ORDER 1. We have heard Sri Shakeel Ahmad for the appellant-assessee. Sri R.K. Upadhyay appears for respondent-revenue. 2. This Income Tax Appeal under Section 260-A of the Income Tax Act 1961, for the Assessment Year 1994-95, was admitted, and connected with Income Tax Appeal Nos. 178 of 2000 and 120 of 2005. The questions ....

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.... by the Department? (iv) Whether upon the facts and circumstances of the case, the rejection of the burning loss claimed by the appellant relied upon by the Assessing Officer on the Technical Expert Report has been correctly confirmed by the Tribunal without discussing the same on merit?" 3. It is admitted that in respect to the same assessee, the Income Tax Appeal No. 178 of 2000, raising t....

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....s. The Commissioner of Income Tax (Appeals) had taken into consideration various factors while accepting the burning loss shown by the appellant which in our considered opinion the Tribunal had failed to advert into. We are, therefore, left with no other option except to set aside the order of the Tribunal and remand the matter for determining the issue afresh in accordance with law. The Tribunal ....