2015 (10) TMI 1441

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.... This appeal by the assessee is directed against the order passed by the CIT(A) on 31.3.2004 in relation to the assessment year 1999-2000. 2. In this case, an order u/s 254(1) of the Act was earlier passed by the Tribunal. The Revenue assailed the said Tribunal order before the Hon'ble High Court. Vide its judgment dated 14.9.2000, the Hon'ble High Court set aside the Tribunal order on the iss....

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....ess connection of the visits of these three directors of the assessee company to Malaysia and UK. No evidence was filed substantiating the claim of such expenses having any business connection. This led to the making of addition of Rs. 22.47 lac. This addition was confirmed by the ld. CIT(A). However, the Tribunal deleted the disallowance by observing that the travelling was done by the directors ....

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....rs of the Assessing Officer as well as CIT(A) disclosed detailed reasons rejecting same very version.' 4. A perusal of the above observations made by the Hon'ble High Court divulges that the Tribunal has been called upon to give its own reasons for affirming or rejecting the reasoning given by the AO as well as the CIT(A). We afforded an opportunity to the assessee to co-relate the trips of the....