2007 (1) TMI 552

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....parties. 2. These two appeals have arisen out of the same order passed by the Tribunal dt. 7th May, 2003. 3. The assessee who is an employee of the LIC of India was in receipt of the conveyance allowance and additional conveyance allowance from its employer. These appeals relate to asst. yrs. 1992-93 and 1993-94 respectively. The assessee has claimed that the additional conveyance allowance rece....

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....n of conveyance allowance and additional conveyance allowance was allowed to assessee subject to verification of utilisation of the said allowances by the appellant for the two assessment years. 5. In coming the aforesaid conclusion, the Tribunal has also noticed that in the earlier assessment year the CIT(A) had himself restored the directions for fresh adjudication before the AO by giving an op....

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....lusively for the purpose of discharging his official duties. The finding which is required to be reached on the basis of evidence is a finding of fact and does not give rise to any question of law. 7. In the present case the CIT(A) in the case of same assessee for asst. yr. 1991-92, remitted the issue back to the AO for this enquiry; the Tribunal for the two subsequent years also allowed the exem....