2009 (3) TMI 6

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..... t arrived at in the impugned Judgment - No substantial question of law arises for our consideration - 319 of 2009 - - - Dated:- 3-3-2009 - JUSTICE VIKRAMAJIT SEN and JUSTICE RAJIV SHAKDHER Dr. Rakesh Gupta with Ms. Aarti Saini, Advocate for the appellant. Mr. R. D. Jolly, Advocate for the respondent. ORDER CM No. 3070/2009 (exemption) Allowed, subject to all just exceptions. .....

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..... The statement of cashbook account produced at the time of the assessment proceedings showing availability of funds with Cain as correctly, determined by the Tribunal, was an afterthought. Therefore, taking into account the circumstances noted in the orders of the authorities below and the response to the question referred to above persuades us to conclude that there is no perversity in the find .....

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