TMI Blog2003 (1) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ities concerned, we find that no case for interference is made out. The concurrent finding of fact recorded by the authorities concerned, does not reflect or show any substantial question of law, calling upon us to decide the same. The appeals being devoid of any merit or substance are hereby dismissed - - - - - Dated:- 23-1-2003 - Judge(s) : DEEPAK VERMA., S. L. KOCHAR. JUDGMENT Heard Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the shop of the appellant-assessee on November 9, 1995. Later on, a notice under section 148 of the Act was issued to the appellant. Upon an enquiry, it was found that certain cash credits and bank deposits were made in the books of account of the assessee, which he had failed to explain. It was also found that some purchases were not recorded in the books of account and similarly some payments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate this, a further affidavit of the accountant was also filed , to show that he had made certain silly mistakes and was not properly trained to maintain the books of account. The Assessing Officer as well as the Commissioner of Income-tax (Appeals) did not find force in the argument that was advanced by the appellant as it was noticed that the assessee had been in the business for the last 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed. It was also contended by learned counsel for the appellant that under the Explanation appended to sub-section (6) of section 133A of the Act, the survey was not conducted by the authority concerned. Even though this ground was not taken specifically in the original appeal preferred by the appellant before the Tribunal, however, it was contended that this ground was taken subsequently by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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