1999 (12) TMI 28

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....e reassessments under section 147(b) of the Act are in order ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law and acted without evidence or in disregard of material evidence filed by the assessee in holding that the salary and maintenance expenses paid to Mr. Nicholas Sundaram was not allowable expenditure ? 3. Whether, on the facts and in the circumstances of the case and having regard to several documents filed by the assessee, the Tribunal is justified in law in holding that the salary and maintenance expenditure incurred by the assessee on Mr. Nicholas Sundaram have been rightly disallowed ? 4. Whether the Tribunal's conclusion about the disallowance of salary and maintenan....

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....nsel for the Department submits that the issues are of facts and no question of law is involved. Though these tax cases petitions are filed referring eight questions of law, learned counsel for the petitioner argued only certain questions, which are being dealt with. We have heard learned counsel for the parties, so far as the first question is concerned, on material, the assessing authority has reason to believe that there are sufficient materials to reopen the case. The Tribunal has also found that there is material evidence on record. Under the circumstances, we fully agree with learned counsel for the Department that no question of law arises regarding reopening of the case under section 147(b) of the Act. Regarding the other q....