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2002 (10) TMI 226 - ITAT AMRITSAR
Extract:
.......e facts of the present case. Considering the entire facts as discussed above, we set aside the order of the learned CIT(A) and delete the addition confirmed by him on account of sale of jewellery of 23,06,112. 6. Ground No. 5 is general in nature, so does not require any comments on our part. 7. In the result, the appeal of the assessee is allowed.