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2009 (7) TMI 71 - HC - Income TaxWhether on the facts and circumstances of the case, the Tribunal was right in deletion of sum of Rs.37,71,931/- being the difference in stock value found? [ii] Whether on the facts and circumstances of the case, the Tribunal was right in law in holding that the Assessee has discharged burden of proof cast upon him for Rs.11,00,000/- being the advance paid for purchase of land especially as the same was not shown in the Trial Balance? [iii] Whether on the facts and circumstances of the case, the Tribunal is right in not considering the fact that the voluntary statement made without any coercion or duress nor retracted given could form basis for the Assessment? – Held that - it cannot be said that the Appellate Tribunal in the case before us has omitted to consider any material fact or any material piece of evidence – appeal dismissed.
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