TMI Blog2014 (7) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... aintained with HDFC Bank, it appears that the opening credit balance as on 1st April, 2005 was ₹ 60,854.88p. and the closing balance as on 30th March, 2006 was ₹ 491.97p. It is possible that during the financial year 2005-06 an aggregate sum was deposited, but it is also a fact that during the aforesaid financial year from time to time various payments were made. There is no finding re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of 2013 - - - Dated:- 30-7-2014 - THE HON'BLE JUSTICE GIRISH CHANDRA GUPTA AND THE HON'BLE JUSTICE TAPABRATA CHAKRABORTY Ms. M.Bhargava, Adv. appears and submits Mr.S.C.Prasad, Adv. with Mr.P.K.Banerjee, Adv. appear and submit ORDER The appeal is directed against a judgment and order dated 16th July, 2013 passed by the Income Tax Appellate Tribunal agreeing with the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances of the case, the learned Tribunal is justified as the finding of the learned Tribunal is contrary to the evidence brought on record by the learned Assessing Officer; c) Whether on the facts and in the circumstances of the case, the order passed by the learned Tribunal is bad, illegal and perverse in the eye of law and in the facts of the case; We have called upon the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der challenge. From the bank account of the assessee maintained with HDFC Bank, it appears that the opening credit balance as on 1st April, 2005 was ₹ 60,854.88p. and the closing balance as on 30th March, 2006 was ₹ 491.97p. It is possible that during the financial year 2005-06 an aggregate sum of ₹ 48,15,614/- was deposited, but it is also a fact that during the aforesaid financ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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