TMI Blog2003 (1) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... nue for assessment year 1995-96 is directed against the order of the CIT(A) allowing certain relief to the assessee. The relief allowed has been challenged by the revenue as per the following grounds of appeal : "1. The ld. CIT(A) has erred both in law and on facts of the case in deleting the addition of Rs. 55,835 made by the Assessing Officer on account of unexplained cash out of a sum of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supporting evidence was filed in respect of above claim. It was also explained that Shri Harbhagwan Dass Aggarwal and Smt. Pushpa Jain were regularly assessed to tax. The above evidence was not accepted by the Assessing Officer. But on appeal, the CIT(A) accepted the claim of the assessee and treated the entire cash of Rs. 55,835 as explained and deleted the addition to this extent. 3. The se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with circular No. 1777 dated 4-11-1987 of CBDT. The ld. D.R. on the other hand, relied on the decision of the Rajasthan High Court in the case of CIT v. Rajasthan Patrika Ltd. [2002] 258 ITR 300 1 . 5. After considering the rival submissions of the parties, we are of the view that no relief should be allowed to the revenue in view of circulars of CBDT referred to above and the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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