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2013 (11) TMI 663 - PUNJAB & HARYANA HIGH COURTAdditions based on the entries in the diary of the assessee recovered during the survey proceedings – Addition made in disregard of the explanations given in respect of entries – Held that:- Department has not disputed or controverted the explanation offered for each entry. The Tribunal, therefore, proceeded to delete additions made with respect to entries that were duly explained by the assessee but rejected additions relating to entries that were not explained - No error in the impugned order as it was for the revenue to controvert the explanation. The Assessing Officer as well as the CIT (A) apparently ignored the explanation offered by the assessee. The findings of the fact recorded by the Tribunal do not give rise to a question of law much less a substantial question of law particularly when the Tribunal has decided the matter after appraising contents of the diary – Decided against the Revenue.
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