STAR TANNING INDUSTRIES Vs. DY. C.I.T.

JUDGEMENT

(1.) OUT of these two appeals, one is filed by the assessee which is directed against the order of CIT(A) -II, Dehradun holding concurrent charge of CIT(A) -II, Kanpur dated 31/01/2014 for assessment year 2006 -07 and the second appeal is filed by the Revenue which is directed against the order of same CIT(A) dated 31/01/2014 for assessment year 2002 -03. Both these appeals were heard together and are being disposed of by way of this common order for the sake of convenience.

(2.) FIRST we take up the appeal of the assessee i.e. I.T.A. No. 303/Lkw/2014 for assessment year 2006 -2007. In this appeal, the assessee has raised the following grounds:

(3.) THAT the learned C.I.T. (Appeals) has further erred in law and on facts in confirming the disallowance of payment for Electricity & Power amounting to Rs. 8,04,720/ - determined on the basis of the assessment "order passed U/s. 126 of Electricity Act 2003 without properly applying his mind to the written submissions filed before him and reproduced in the appellate order and to the various judicial pronouncements and provisions of Electricity Act 2003 relied upon by the assessee in the said written submissions.