2015 (1) TMI 13

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....T Per: KS Jhaveri: 1. By way of this appeal, the appellant has challenged the judgment and order dated 22.6.2006 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "D" in ITA No. 1760/Ahd/2001 for AY 1997-98. 2. While admitting this appeal on 18.9.2007, this Court has framed the following substantial questions of law:           (B)....

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..... The return was processed and notice under sec. 143(2) of the Act was issued to the assessee on 3.7.1998. IN response to the notice issued to the assessee, the assessee has furnished necessary details. After considering the material on record, the assessment order came to be passed. Against the said order of assessment, the assessee has preferred an appeal before the CIT(Appeals) which came to be....

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....tory expenses, we uphold the order of CIT(A) whereby he has directed the AO to exclude the said sum from indirect expenses being related to factory expenses. We decline to interfere. This ground is, therefore, dismissed." 5. In that view of the matter, we concur with the finding of fact by both the authorities below, no interference is called for and no substantial question of law is found. How....