2019 (1) TMI 1761

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l against the judgment of Income Tax Appellate Tribunal dated 10/11/2015. Following questions have been presented for our consideration : 1. Whether on the facts and circumstances of the case and in Law, the Hon. ITAT was justified in upholding the decision of the Ld. CIT(A) by completely ignoring the contention of the revenue in respect of violation of Rule 46A of the I T Rules, 1962 ? 2. Whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and in addition to raising legal contentions, the appellant contended that in subsequent years most of the creditors were paid off. The evidence in this respect was produced before the Commissioner (Appeals). The Commissioner (Appeals) allowed the Appeal upon which the Revenue approached the Tribunal. The Tribunal by the impugned judgment dismissed the Revenue's Appeal. The Tribunal noted that....