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2019 (6) TMI 1128 - GUJARAT HIGH COURTAddition u/s 68 - unexplained cash credits - Tribunal deleted addition - whether the evidence furnished by the assessee in support of (i) identify (ii) genuineness of transaction and (iii) creditworthiness of each of the creditors on facts of the case as per records is sufficient evidence to uphold the cash credits in all cases to be genuine u/s. 68? - HELD THAT:- No error not to speak of any error of law could be said to have been committed by the Tribunal in passing the impugned order. We are of the view that there is no substantial question of law involved in the present tax appeal. The Tribunal having gone through the materials on record and after due comparison of the two accounts ultimately, held in favour of the assessee. The appeal is more on factual aspects rather than on any substantial question of law. We would not like to disturb the findings recorded by the Tribunal. In the result, this appeal fails and is hereby dismissed.
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