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2013 (5) TMI 326 - HC - Income TaxSearch operation - Whether the Tribunal fell into error in directing that the sum of Rs. 39,52,293/-, added by the AO was covered by the disclosure made by the assessee after the survey conducted, which led to his filing a return? - Held that:- The question is one which entirely rests on facts and is not a substantial question of law. Secondly, even if we consider the question on merits the Tribunal has arrived at the correct decision in concluding that the said sum of Rs. 39,52,293/ which was added by the assessing officer was embedded in the additional offer of Rs.1,41,68,206 made by the assessee at the time of the survey proceedings - in favour of the respondent/assessee.
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