Itxa/969/2008 Of The Commissioner Of Income-Tax-13,Mum v. M/S Indu Oil Co

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.969 OF 2008 The Commissioner of Income Tax-13, Mumbai ..Appellant. V/s. M/s. Indu Oil Co. ..Respondent. Mr. Suresh Kumar for the appellant. Ms. Aarti Sathe with Kalpesh Turalkar for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 5TH DECEMBER, 2011 P.C. :- 1.Two questions of law are raised by the revenue in the appeal, which read thus:- (a)Whether in the facts and circumstances of the case and in law, the Tribunal is justified in upholding the order of the CIT(A), which was based on additional evidence, which is not at all justified ?Tribunal is justified in upholding the order of the CIT(A), which was based on additional evidence, which is not at all justified ? (b)Whether in the facts and circumstances of the case and in law, the findings and conclusions of the CIT(A) as well as that of the Tribunal are perverse ?findings and conclusions of the CIT(A) as well as that of the Tribunal are perverse ? Perusal of the order of the ITAT shows that CIT(A) after 2 itxa969-08 allowing additional evidence, called for remand report from the assessing officer and on the basis of the remand report submitted by the assessing officer, allowed the claim of the assessee. In these circumstances, no fault can be found with the decision of the ITAT. Accordingly, the appeal is dismissed with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)