TMI Blog2019 (7) TMI 1754X X X X Extracts X X X X X X X X Extracts X X X X ..... A - HELD THAT:- Tribunal has formed opinion that there was no payment of USD 16 Lacs which was added by the Assessment Officer to the income of the assessee. The Tribunal held that the said amount may be demanded by the assessee but there was no evidence of the same having been paid. The entire issue is thus based on appreciation of evidence on record. No question of law arises. In that view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither during the course of assessment proceedings or thereafter and the assessee was in the exclusive knowledge ? 3. The issue was examined by the Tribunal in following manner : 103. Ground 23 is for ₹ 739.04 lacs. Seized material from the assessee's residence revealed a signed document, in original, of the account details fax message, addressed to HAK, received from PA, on 21-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to Gd. 4 for A.Y. 2002-03, qua an addition for a sum of USD 500,000, forming part of the impugned sum of USD 1,600,000. The assessee's case is that the TI is not a conclusive proof of payment, i.e., does not by itself evidence payment and, accordingly, no addition on its basis could be made (refer para E of WS-7). The question, to our mind, is not whether the payment in pursuance to TI was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lac, or of balance to that extent; thesame representing only a claim on the assessee. The addition, consistent with our findings at para to 22(b) supra, is deleted, being in fact made doubly to the extend of USD 5 lac. We decide accordingly. 4. Perusal of the said portion of the Judgment of Tribunal would show that as a matter of fact, the Tribunal has formed opinion that there was no payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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