2010 (3) TMI 74

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..... nue because the Assessing Officer has categorically recorded a finding in the order sheet that surrendered amount by the assessee was finalised in the presence of the CIT as well as that of Addl. CIT. – decided in favor of assessee - 120 of 2010 - - - Dated:- 16-3-2010 - CORAM: Hon'ble Mr. Justice M.M. Kumar Hon'ble Mr. Justice Jitendra Chauhan Present: Mr. Sukant Gupta,Advocate for .....

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..... regarded as erroneous nor prejudicial to the interest of the Revenue because the Assessing Officer has categorically recorded a finding in the order sheet that surrendered amount by the assessee was finalised in the presence of the CIT as well as that of Addl. CIT. In the revisional proceedings before the CIT, he reiterated the aforesaid stand and confirmed the same. In that regard a reference was .....

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