Dismissing the appeal of the revenue the Court held that the issues were fully factual and in the absence of any perversity in the approach of the Tribunal, the orders could not be interfered with. The deletion of the additions was justified. (AY.2006-07 to 2012-13)
PCIT v. Shiv Sahai and Sons (I.) Ltd. (2020) 428 ITR 363 / (2021) 277 Taxman 50(Mad.)(HC)
S. 153A : Assessment-Search-Deletion of addition is held to be justified-No question of law. [S. 260A]