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2012 (8) TMI 738 - KERALA HIGH COURTUnaccounted Investments - documents recovered from another assessee's premises - Held that:- Tribunal recorded that the seized documents even contained the signature of the assessee. The dates on which the alleged payments were made towards the partnership firm also tallies with the date on which such partnership was entered into - The first of such payments made by the assessee is on 5.4.1995 and the last is dated 8.5.1995, the partnership deed was entered on 28.4.1995 and the retirement deed on 12.4.1996, thus none of the payments with respect to which the additions were made related to the period after the retirement of the assessee - As the entire issue turns on facts and the Tribunal have elaborately considered the same and the findings cannot at all be termed as perverse - no question of law arises from the order of the Tribunal - against assessee.
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