1996 (6) TMI 79

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.... instance of the Revenue, the following question has been referred to this court by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961 (for short, "the Act"), for opinion of this court : " Whether, on the facts and in the circumstances of the case and in view of rule 6DD(j) of the Income-tax Rules, 1962, the Tribunal did not err in law in deleting the disallowanc....

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....eal. On further appeal the Income-tax Appellate Tribunal allowed the appeal with the following observation : " The assessee has offered explanation as to why cash payment had to be made. Therefore, we have to consider the explanation of the assessee as dealt with by the learned Commissioner of Income-tax (Appeals) in the impugned order. Thus, having regard to the various facts for this payment,....

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....the duty of the Tribunal to see that the conclusion arrived at is based on proper appreciation of facts and in accordance with law. The Commissioner of Income-tax (Appeals) having held that the assessee failed to substantiate the case by cogent evidence regarding the existence of exceptional circumstances, it can be repelled by the Tribunal only after proper discussion. However, from the observati....