2014 (2) TMI 134

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....me Tax Act is filed by the department challenging an order dated 28.11.2008 passed by the Income Tax Appellate Tribunal Jabalpur. Respondent firm filed a return of income for the assessment year 2003-2004 declaring the total income of Rs. 5,26,180/- as on 31.10.2003. The assessment was conducted by the Assessing Officer under Section 143(3) of the Income Tax Act and a total taxable income of Rs....

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....Commissioner (Appeal) has not committed any error, the tribunal should not have interfered into the matter. We have heard the contentions and find that the tribunal went through the order of assessing officer and a judgment rendered by the Punjab and Haryana High Court in the case of CIT Vs. Satpal Agrawal 293 ITR 90 and came to the conclusion that the Assessing Officer having found certain mis....

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....onclusion, then the decision taken by the Assessing Officer cannot be termed as illegal, so as to make interference into the matter. Considering all this aspects of the matter and placing reliance on the judgment of Punjab and Haryana High Court in the case of Satpal Agrawal (supra) the appellate tribunal has interfered into the matter. Nothing contrary is brought to our notice on the basis of ....