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2011 (1) TMI 98 - ALLAHABAD HIGH COURTUnexplained investment - Block assessment - jewellery seized during the course of search - AO treated the jewellery as unexplained investment u/s 69 - assessee could not discharge the onus lay upon him by not giving the documentary evidence – whether Tribunal was justified in law in not adjudicating the case on merit on the ground that assessee's application is pending before the Settlement Commission - Tribunal was not justified in directing the Assessing Officer to pass an order in conformity with the order of the Settlement Commission - Tribunal has considered the entire facts and circumstances of the case and its order is concluded by findings of fact - No substantial question of law is involved – Appeal dismissed
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