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2009 (7) TMI 96 - PUNJAB AND HARYANA HIGH COURTSurvey – Surrender of Income – Section 133A - A survey was conducted under section 133A of the Act on December 4, 2003, at the premises of the assessee. In pursuance thereof, the assessee made surrender with condition that there will be no penalty or prosecution. It has been found by the CIT(A) as well as ITAT that the surrender was accepted. However, the AO added taxable income over and above the surrendered amount, which was deleted by the CIT(A) as well as by ITAT – held that - We are unable to hold that any substantial question of law arises. There is a concurrent finding of fact that the Department had accepted the surrendered income and if the finding is against the record, the remedy of the appellant is to apply for rectification and not by way of this appeal – revenue appeal dismissed
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