2013 (2) TMI 21

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..... l) The present appeal under Section 260-A of the Income Tax Act, 1961 (for short 'the Act') is directed against order dated 29.08.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (for short the Tribunal) pertaining to assessment year 2006-07. The Revenue has claimed the following substantial questions of law: "i) Whether on the facts and circumstances of the case, .....

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..... ht to destroy the said paper, but later it was reconstructed. The Tribunal has returned a finding that the said document does not show anything and it is very difficult to say that the document represents certain loans given by the assessee to various persons. The Tribunal has also returned a finding that after discovery of the document during survey, the Revenue should have either obtained furth .....

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