TMI Blog2019 (11) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... with the finding of fact recorded by the Appellate Tribunal? - HELD THAT:- From the analysis made by the High Court, discerned from the impugned judgment, we find that the High Court has considered all relevant aspects of the matter and concluded that the Appellate Tribunal misdirected itself in assuming certain facts which were not relevant and unsubstantiated. In our opinion, the approach of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 3,88,000/- (Three Lakh Eighty Eight Thousand) as investment by the Assessing Officer by invoking Section 69 of the Income Tax Act, 1961. The Assessing Officer was not satisfied with the explanation offered by assessee. That opinion of the Assessing Officer commended to the Commissioner. However, the Income Tax Appellate Tribunal reversed that finding for reasons recorded in the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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