TMI Blog2020 (10) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... o prove conclusively that the investment made by the assessee had not been shown in the books of accounts. - Decided against revenue. - R/Tax Appeal No. 208 of 2020 - - - Dated:- 17-9-2020 - Honourable The Chief Justice Mr. Vikram Nath And Honourable Mr. Justice J.B.Pardiwala For the Appellant(s) : Mrs Mauna M Bhatt ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question before us is, whether there is any evidence available on the record proving conclusively that investment was made by the assessee, which has not been reflected in the books of accounts. The ld. CIT(A) has recorded a finding that in this year no payment was made by the assessee, and after looking into the chain of evidence flowing from different agreements, civil suits and ultimate reso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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