2016 (2) TMI 410

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....E AKIL KURESHI) 1. Revenue is in appeal against the judgement of Income Tax Appellate Tribunal, raising following questions for our consideration : "Whether on the facts and in the circumstances of the case, learned Income Tax Appellate Tribunal has erred in law and on facts in confirming the order of Commissioner of Income Tax (Appeals) deleting addition made by the Assessing Officer ....

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....uously pointed out that the manufacturing activity of both units was entirely different. The process was vastly different. CIT(Appeals) considered the evidence on record and in a detail discussion in the order came to a conclusion that there was no basis for making additions as done by the Assessing Officer. It is this order of the CIT(Appeals) which the Tribunal confirmed in the impugned judgemen....