2014 (9) TMI 1182

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.... R.K. Upadhya ORDER 1. The present appeal is filed by the assessee against the impugned order dated 09.02.2004, passed by the Income Tax Appellate Tribunal, Delhi in I.T.A. No.1463/Del/2000 for the assessment year 1996-97. 1.1 On 03.08.2009, the appeal was admitted by a Co-ordinate Bench on the following substantial question of law:- "Whether the Tribunal's order is liable to....

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....e addition for remaining amount of Rs. 1,25,800/-. The C.I.T.(A), after examining the entire materials, has accepted the claim of the assessee and deleted the remaining addition of Rs. 1,25,800/-. In other words, the C.I.T.(A) has accepted the payment of Rs. 1,85,800/- to M/s Bhardwaj associates. Being aggrieved, the department has filed the appeal before the Tribunal, who has restored the additio....

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....her scope to give any relief. 5. We heard both the parties at length and gone through the materials available on record. From the record, it appears that the C.I.T.(A) has examined the entire materials and observed that the consultancy charges to the tune of Rs. 1,85,800/- are genuine because the same have been received by Sri Ashok Bhardwaj. The payment was made against the bills raised on dif....