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2019 (4) TMI 569 - HC - Income TaxAddition on account of unexplained cash payment - based on on loose sheets - seized from the premises of a third person and not written by the assessee - as per CIT-A and ITAT document in question does not contain any signature and date, and the word “cash” is nowhere mentioned on the seized document - HELD THAT:- Having regard to the facts as emerging from the record as well as the contents of the seized documents, there is nothing to connect the assessee with the contents thereof. The relied upon documents have not been seized from the assessee and on the basis of some noting made by a third party, no conclusion could be drawn that the same pertain to the assessee, more so, when the seized documents nowhere refer to the assessee. Having regard to the material on record, this court does not find any infirmity in the concurrent findings of fact recorded by the Tribunal after appreciating the material on record - No substantial question of law warranting interference. - Decided against revenue.
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