TMI Blog2015 (9) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... the amounts disclosed in earlier assessment years. The Tribunal further recorded that the addition of ₹ 55,000/- also fell within the permissible limit of declaration made by the assessee under the Amnesty Scheme for the assessment years 1976-77 and 1977-78. In such circumstances, we do not find any error in the approach of the Tribunal in upholding the deletion of ₹ 55,000/- in the current year. The finding recorded by the Tribunal was not shown to be erroneous or perverse in any manner which may warrant interference by this Court - Decided against revenue. - ITA No. 81 of 2000 - - - Dated:- 14-8-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Ms Savita Saxena, Adv For the Respondent : Mr S K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer vide rectificatory order under Section 154 of the Act increased the addition of ₹ 3,56,000/- by a sum of ₹ 55,000/-. Feeling aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [for brevity, the CIT(A) ]. The CIT(A) vide order dated 25.3.1991 and dated 28.2.1992 (Annexure A-2 Colly) allowed the appeal and deleted the addition of ₹ 55,000/-. Being dissatisfied, the revenue filed an appeal before the Tribunal who vide orders dated 21.4.1998 and dated 28.10.1999 (Annexure A-3 Colly) dismissed the appeal. Hence, the present appeal by the revenue. 3. Learned counsel for the revenue submitted that the Tribunal has wrongly deleted the addition of ₹ 55,000/- made by the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded by the Tribunal that the assessee had declared an amount of ₹ 2,40,000/- for the assessment year 1976-77 and ₹ 3,50,000/- for the assessment year 1977-78 under the Amnesty Scheme. It was also noticed that addition of ₹ 3,56,500/- was not required to be separately made as the same could be taken to have been included in the amounts disclosed in earlier assessment years. The Income Tax Case No. 35 of 1999 under Section 256(2) of the Act filed by the revenue challenging such deletion was dismissed by this Court on 9.11.2010. The Tribunal further recorded that the addition of ₹ 55,000/- also fell within the permissible limit of declaration made by the assessee under the Amnesty Scheme for the assessment years 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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