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2023 (10) TMI 710 - HC - Income TaxBlock assessment - Undisclosed income - unaccounted expenses towards medical expenses, purchase of jewellery and other purchases assessed by the A.O.- Addition on the basis of statement of appellant - retraction of statement after a sufficient long gap - ITAT CIT(A) confirmed part addition - HELD THAT:- As we find that there is no dispute that the assessee has contended that the loose papers do not belong to him, therefore, the quantum of expenditure noted therein be not taken cognizance thereof inasmuch as, the medical expenses incurred on his daughter’s delivery were met by her husband and father in law and not by the assessee. The revenue has placed no material on record to show that the loose papers are in the hand-writing of the assessee or the notings made therein are belonging to the assessee. There is no corroborative material on record to prove that the expenditure recorded in the said loose papers is incurred by the assessee. The AO has not recorded any statement of the assessee’s daughter or her husband or her father-in-law Perusal of the order of CIT(A) as well as Appellate Tribunal, shows that the contentions raised by the appellant have been considered and detailed reasons have also been recorded by the Appellate Tribunal while passing order. Appellate Tribunal had considered the grounds raised as well as submissions made on behalf of the appellant and recorded the detailed reasons for its conclusion. Question of law on which the present appeal is filed is factual in nature and finding of facts, which was already considered by the Appellate Tribunal. Therefore, we do not find any reason to interfere with the order passed by the Appellate Tribunal. The Appeal thus fails and deserves to be and is accordingly dismissed.
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