2011 (7) TMI 1262

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....eetmala Mohananey, C.I.T. (D.R.) ORDER PER SHAMIM YAHYA: AM This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals) dated 04.11.2010 pertaining to assessment year 2007-08. 2. The issue raised is that on the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in law and on facts in allowing the appe....

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.... of Ld. Commissioner of Income Tax (Appeals) that only 7 day time was given to the assessee to obtain the certificate which is not sufficient, we are of the considered opinion that additional evidence was rightly admitted by the Ld. Commissioner of Income Tax (Appeals). In view of this, ground no. 1 of the revenue is rejected. Regarding ground no. 2 of the revenue, we find that Ld. Commissioner of....

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....ged, including the export earnings, from the date of the LOP confirm to the permission granted under the LOP. This is being issued with the approval of competent authority. (M.P. Dubey) Jt. Director" 6. After reproducing the contents of this letter dated 12.3.08, it has been noted by the Ld. Commissioner of Income Tax (Appeals) that as per this letter of STPL, manufacture o....