2014 (10) TMI 588

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....or the Respondent : Sc,A. N. Mahajan,B. Agarwal ORDER (Delivered by Dr. Satish Chandra,J.) The present appeal is filed by the assessee against the order dated 26.05.2005, passed by the Income Tax Appellate Tribunal, Allahabad in I.T.A. No.476/Alld./1998 for the assessment year 1994-95. On 01.12.2011, the appeal was admitted by a Co-ordinate Bench on the following substantial questions of law:-....

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.... present case instead of considering the pith and substance of the matter before itself? iv. Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in treating the charge of interest u/s 234-A, 234-B, 234-C to be technical instead of not using the specific charging Sections?' With this background, we have heard Sri Krishna Agrawal, learned counsel for t....

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....nd devoid of merit. These grounds of appeal are, therefore, rejected." During the course of the arguments, both the parties have agreed that the first appellate authority has restored the matter back to the A.O. pertaining to the addition of Rs. 21,398/-. Thus, the issues before us remain regarding to the additions. (1) Commission and rebate Rs. 95,902/-; (2) Electricity motor car maintenance a....