2014 (3) TMI 1126

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....R (PER : HONOURABLE MS JUSTICE SONIA GOKANI) 1. Following substantial question of law is raised in the present Tax Appeal challenging the order of the Income Tax Appellate Tribunal ("the Tribunal" for short) dated 30.8.2013:- "Whether,in the facts and circumstances of the case, learned ITAT has erred in law in allowing the appeal of the assessee against the order of CIT(A) confirmin....

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...., addition made under invocation of section 14A was not held sustainable by the Tribunal, and therefore, such order was not sustainable. Learned counsel has submitted that the order of the Tribunal on the first ground is vulnerable. It could not have sustained considering the details provided by the assessing officer and also keeping in mind the fact that it was a mistake in the computation which ....