2015 (11) TMI 929

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..... e, his denial is apparent. In view of it, the orders passed by the Commissioner, Income Tax (Appeals) and the Income Tax Appellate Tribunal do not suffer from any wrong who accepted the assessee appeal relying upon the judgment of Hon'ble Supreme Court in CIT Vs. S. Khader Khan Son reported at (2013 (6) TMI 305 - SUPREME COURT). The appeal is having no substantial question of law. - D. B. Inco .....

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..... undisclosed income on basis of a statement made by the assessee. The assessing officer as a consequence to the survey and the statement made by the assessee during the course of survey added the undisclosed and unexplained amount with taxable income. The same was challenged by way of filing an appeal before the Commissioner, Income Tax (Appeals), Udaipur. Learned Commissioner accepted the appeal .....

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..... . We do not find any merit in the argument advanced. The assessee filed an appeal before the Commissioner, Income Tax (Appeals), with specific assertion that the statement made by him would have not been accepted to make any addition and therefore, his denial is apparent. In view of it, the orders passed by the Commissioner, Income Tax (Appeals) and the Income Tax Appellate Tribunal do not s .....

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