2004 (1) TMI 26

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..... i Bench "F", New Delhi, in I.T.A. No. 4343 Delhi of 1993 for the assessment year 1986-87 which has confirmed the order made by the Commissioner of Income-tax (Appeals). The Tribunal on appreciation of the provisions and evidence confirmed the order made by the Commissioner of Income-tax (Appeals). The assessee had made clear that the surrender under section 132(4) in respect of the amount was bein .....

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..... ax Act." Considering these aspects, the Tribunal has confirmed the order made by the appellate authority. Therefore, in our opinion, no question of law arises in this matter. Hence, the appeal is dismissed. On behalf of the Revenue, it is repeatedly stated that in view of the order made by the Assessing Officer, it was not open for the Commissioner of Income-tax (Appeals) or the Appellate Tribuna .....

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