TMI Blog2010 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities (CIT(A) and ITAT) have considered the materials on record and estimated the income. The question of estimate of income is the question of fact. In the circumstances, no substantial question is involved in the present appeal. The appeal is dismissed. - 645 of 2007 - - - Dated:- 28-10-2010 - Yatindra Singh, Rajes Kumar, JJ. This is an appeal under Section 260-A of the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said block period at Rs.1,19,78,000/-. Being aggrieved by the order of the Assessing Authority, the assessee filed an appeal before the Commissioner of Income Tax (Appeal). The Commissioner of Income Tax (Appeal) allowed the appeal in part. Being aggrieved by the order of the Commissioner of Income Tax (Appeal), the Revenue filed an appeal before the Tribunal. The Tribunal has, in substance, u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the Commissioner of Income Tax (Appeal) as well as Tribunal have erred in confining the addition in the earlier years to the extent of Rs.50,000/- only is unjustified. He submitted that for the period 1.4.1987 to 7.10.1997 the assessee has himself disclosed unexplained income at Rs.12 lakh, which shows that the assessee also suppressed the income of the earlier year to the some extent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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