TMI Blog2012 (5) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Navneet Jhamb has also not been filed. In these circumstances, we do not think that we can examine and go into the question of perversity as alleged and propounded by the counsel for the Revenue. The appeal is accordingly dismissed with no costs. - ITA 603/2011 - - - Dated:- 10-5-2012 - MR. SANJIV KHANNA MR. R.V.EASWAR, JJ. FOR THE APPELLANT:- Mr. Kamal Sawhney, Sr. Standing Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had relied upon a document which was seized from the premises of Navneet Jhanb in which certain figures/entries were mentioned. He held that the actual sale consideration was ₹ 66,52,800/- and ₹ 19,80,000/- was paid by cheque and the balance amount of ₹ 46,72,800/- was paid in cash. The assessee all along disputed and denied the said allegation and had submitted that the true a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ossession of seller. 3. The document was found from the possession of one Mr. Navneet Jhamb and he has clearly denied that any content of the document suggest any cash payment was made by the purchaser to seller. 4. There is nothing on record to show that any action was taken in the hands of the seller. 5. There is nothing on record to show that the amount paid was higher than the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Income Tax Appellate Tribunal, who have affirmed the said findings recorded by the CIT (Appeals). 5. The aforesaid findings are findings of fact. Before us the Revenue has not filed copy of the documents relied upon by the Assessing Officer. Learned counsel for the Revenue submitted that he had asked for the original file/documents, but the same could not be traced out. Statement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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