2019 (11) TMI 277

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..... r. D.K. Devesh, Adv. Mr. Arpit Parkash, aDv. Mr. P. V. Yogeswaran, AOR For the Respondent : Mr. Dhruv Agarwal, Adv. Ms. Niranjana Singh, Adv. Mr. T.A. Khan, Adv. Mrs. Anil Katiyar, Adv. Mr. B. V. Balaram Das, AOR ORDER Heard learned counsel for the parties. This appeal raises issue regarding the addition of Rs. 3,88,000/- (Three Lakh Eighty Eight Thousand) as investment by the Assessing Of .....

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..... ourt 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 the High Court is in accord with the material on record and the legal position. That being a possible view, no interference is warranted. In view of the above, the appeal is dismi .....

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