2023 (7) TMI 750

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....16, Rajkot for the assessment year 2010-2011. 3. Learned advocate for the appellant has sought the following substantial questions of law to be framed. (i) "Whether the Tribunal was justified in confirming the order passed by the CIT(A) deleting the addition of Rs.2,86,59,222/- made by the Assessing Officer on account of warehouse rent expenses?" (ii) "Whether the Tribunal was justified in confirming the order passed by the CIT(A) deleting the addition of Rs.18,10,538/- made by the Assessing Officer on account of repairs and Maintenance expenses?" (iii) "Whether the Tribunal was justified in confirming the order passed by the CIT(A) deleting the addition of Rs.4,84,052/- made u/s. 36(1)(ii) of the I.T. Act by t....

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.... in relation to the warehouse rent expenses, the Commissioner of Income Tax (Appeals) held as under, 7.1 Disallowance of Rs.2,86,59,22/- The relevant facts are discussed in para-5 of the assessment order and apart from the amount of rent, all other facts are identical. I have considered the above issue in detail in the appeal for A.Y. 2009-10 (supra), and as the circumstances and factors leading to the disallowance as also the explanation offered by the appellant and evidences relied upon both before AO and before me are exactly identical, following the reasons given in A.Y. 2009-10, the above disallowance of Rs.2,86,59,222/- is held without any merit or supporting material and therefore deleted. Ground 3(i) succeeds. 5....

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....ant finding of the Tribunal, 10. As regards ground no.3 of Revenue's appeal in A.Y. 2010-11 related to Repairs & Maintenance, as per the copy of the account of the said party and the assessee's books certain repair and maintenance was carried out as per the bill dated 01.03.2010 and 11.03.2010. The payments were made after deducting TDS. The parties directly confirmed the said charges while replying notice under Section 133(6) of the act. Thus, the Assessing Officer has totally ignored the evidences placed before him and, therefore, the CIT(A) rightly deleted this addition. Ground no.3 of Revenue's appeal for A.Y. 2010-11 is dismissed. 5.3 The third aspect was deletion of interest expenses. The Commissioner of Income Tax did not....