2018 (6) TMI 1814

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....J.P. Khaitan, Sr. Ad., Mr. M. Dhar, Adv., Mr. A.K. Dey, Adv., Mr. R.N. Bandopadhyay, Adv., Mr. P. Dudheria, Adv. ORDER The Court : There is a delay of 132 days in filing the appeal. Having heard the learned counsel for the parties, we are satisfied that the appellant was prevented by sufficient cause for not being able to file the appeal within time. The delay in filing the appeal is condone....

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....ew of availability of own funds with the assessee, the expenditure ought to have been disallowed. This is a finding of fact. We do not find any perversity in such finding. As such, we do not admit the appeal on this point. We do not find any utility in keeping the stay petition alive as there is no scope of passing any interim order. We accordingly dispose of the stay petition. However, we shal....