2018 (6) TMI 33

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..... er the total disclosure of ₹ 5 lakhs made by the assessee in the return pursuant to search - thus no question of law arises - appeal is dismissed. - Tax Appeal No. 34 of 2018 - - - Dated:- 12-2-2018 - Honourable Mr.Justice Akil Kureshi and Honourable Mr.Justice B.N. Karia Mrs Mauna M Bhatt, Advocate for the Appellant(s) No. 1 ORAL ORDER Honourable Mr.Justice Akil Kureshi .....

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..... h presumption is not limited to entries in books of account as provided in section 34 of the Evidence Act? [D] Whether the Appellate Tribunal has erred in law and on facts by not appreciating that the Income Tax assessments proceedings are based on the principle of preponderance of probability and not on the basis of proof beyond doubt? [E] Whether the Appellate Tribunal has erred in law and .....

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