THE COMMISSIONER OF INCOME TAX Vs. SUPER PIPES

JUDGEMENT

(1.) THIS is an appeal against the order of the Income Tax Appellate Tribunal dated 21.05.2013 deleting the addition of about Rs. 15,43,000/ - in respect of the block period 01.04.1985 to 23.11.1995.

(2.) ACCORDING to the appellant, the following substantial questions of law arise in this appeal: - -

(3.) THE Tribunal has dealt with this approach of the Assessing Officer in considerable detail. The Tribunal has also analyzed the facts in considerable detail. Some of the factors taken into consideration by the Tribunal in deleting the addition are as follows.