2011 (2) TMI 58

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..... e under section 148 does not necessarily mean that he is within the clutches of section 271 (1)(c) of the Act – Appeal dismissed - 53, 54, 55, 56, 57, 89, 100, 101, 102, 103 of 2010 - - - Dated:- 4-2-2011 - Yatindra Singh, Prakash Krishna, JJ. Petitioner Counsel :- A.N.Mahajan/S.C. Respondent Counsel :- Rahul Agrawal 1. These appeals are against the order of the Income Tax Appel .....

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..... e been dismissed. Hence the present appeal. 4. We have heard Sri AN Mahajan and Sri Rahul Agrawal for the Assessee. 5. The Tribunal after considering the evidence on record have affirmed the finding of the Commissioner (Appeals) holding that there was no evidence available with the Investigation Wing that the Assesses had taken bogus entries of long-term capital gains. It is on this findin .....

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