TMI Blog2008 (1) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... n placed by assessee – Tribunal has also confirmed the additionss – not find any question of law – appeal is dismissed - 1424 of 2007. - - - Dated:- 4-1-2008 - K. RAVIRAJA PANDIAN and P. R. SHIVAKUMAR JJ. JUDGMENT The judgment of the court was delivered by K. RAVIRAJA PANDIAN J.—1. The relevant assessment year is 1994-95. This appeal is filed against the order of the Income-tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. In the reassessment, the Assessing Officer has accepted the most of the contribution relating to share capital and security deposits. However, in respect of a sum of Rs. 2,75,000, the Assessing Officer was of the view that the assessee was not able to prove the genuineness of the deposit and brought the sum of Rs. 2,75,000 to tax. That order was carried on appeal to the Commissioner of Income-t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive of the fact of non-consideration of the facts either discussed or appreciated in the orders passed by the lower authorities ?" 4. We heard learned counsel for the appellant and perused the orders of the authorities below. 5. The Assessing Officer has clearly given a finding that NSM Kader Mohideen, Madurai, had denied having made any deposit. In the case of M/s. Namasivayam Lining Wor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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