TMI Blog2020 (3) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... isclosed receipt by the Assessing Officer was confirmed by learned CIT(A) and therefore the same was confirmed by the ITAT in the aforesaid appeal. Assessee s contention that only 8% thereof should have been brought to tax as income and the ITAT has erred in not accepting the same is seeking review of the order not permissible under the Act. - M.A. No. 507/Mum/2019 arising out of I.T.A. No. 3727 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of undisclosed income/receipt in the undisclosed bank account assessee has tried to make out a case that she has omitted to submit the account of another business. Strangely the entire undisclosed receipt has been claimed to have been expended on expenditures. This admittedly is a self serving claim devoid of any creditability. Furthermore, all the submissions in this regard by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase. The assessee has totally failed to rebut the same. Hence, in the background of aforesaid discussion we find that authorities below have passed a reasonable and proper order which does not need any interference on our part. Accordingly, we uphold the orders of the authorities below. 3. Now the assessee seeks to submit that the ITAT has erred in giving finding that the said amount is und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, he submitted that the Miscellaneous Application is not maintainable. 5. Upon careful consideration we note that addition of undisclosed receipt by the Assessing Officer was confirmed by learned CIT(A) and therefore the same was confirmed by the ITAT in the aforesaid appeal. Assessee s contention that only 8% thereof should have been brought to tax as income and the ITAT has erred in not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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