TMI Blog2013 (12) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... l. - Income Tax Appeal No. 242 of 2005 - - - Dated:- 11-12-2013 - Dr. Satish Chandra And B. Amit Sthalekar, JJ. For the Petitioner : S. C. For the Respondent : A. Bansal, S. K. Garg ORDER The present appeal has been filed by the Department under Section 260A of the Income Tax Act, 1961, against the judgment and order dated 27.01.2005, passed by the Income Tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide report dated 05.01.1999, confirmed that the transaction in question, by mentioning that no cash was involved. There was only adjustment entries. When that it so, then there is no violation of Section 269SS/269T of the Act. No addition is made in quantum appeal. By considering the totality of the facts and circumstances of the case, we find no reason to interfere with the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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