2020 (8) TMI 200

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....r Respondent : Mr. A.S. Sriraman JUDGMENT [Judgment of the Court delivered by T.S.SIVAGNANAM,J.] This appeal by the Revenue filed under Section 260A of the Income Tax Act, 1961 [the 'Act' for brevity] is directed against the order dated 18.07.2019, passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai in I.T.A.No.2099/Chmy/2017, for the Assessment Year 2006-2007....

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....resh evidences was produced before the CIT (Appeals) which fact is factually wrong, when the fact remains that the evidences were placed before CIT (Appeals) and no opportunity was granted to the department before passing the order which clearly violates Rule 46A? 4. Whether on the facts and in the circumstance of the case, the Tribunal was right in not considering the fact that the matching pri....

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....sallowing sample expenses and addition of undisclosed stocks in relevant to purchases. The Assessee filed an appeal before CIT(Appeals) which was allowed partly, aggrieved which, the Department filed an appeal before the Tribunal. The Tribunal, vide order dated 08.05.2015 remanded the matter back to the Assessing Officer to reconsider the expenditure for made-ups. The Assessing Officer sought deta....

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....fore the Tribunal. The Tribunal once again examined the factual position placed by the Assessee before the Assessing Officer, at the first instance when the assessment was completed, and also verified the details which were culled out during the assessment proceedings after the remand order of the Tribunal in the earlier round of litigation and dismissed the Revenue's appeal. 6. We have caref....