2018 (7) TMI 1975

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....sankar V. Menon ,  Smt. Meera V. Menon  and  Mahesh V. Menon  for the respondent. ORDER The only substantial question of law arising from the order of the Tribunal is as to whether the special rebate is allowable in the facts and circumstances of the case. In fact there was a five time addition made for probable omission and suppression, which was reduced by the First App....

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.... a special rebate. The Assessing Officer declined such claim, which was overturned by the First Appellate Authority and which order of the First Appellate Authority was affirmed by the Tribunal. 3. The learned Counsel appearing for the assessee vigorously contended that the special O.T. [Rev.]. Nos.36 & 45 of 2014 3 rebate is allowable, especially since the petitioner had treated the product an....