Commissioner vs Learned

(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial question of law :

Whether on the facts of the case and in law and in the circumstances, the Appellate Tribunal was right in law and on facts in allowing the Appeal of the assessee on the issue of unexplained cash credit of Rs.12,33,239/- and interest of Rs.34,793/- by holding that the addition cannot be covered u/s.153A of the Act as the details were available in original return filed?

Learned advocate Shri Tushar Hemani waives service of notice for respondent.

(Akil Kureshi,J.) (Ms.

Sonia Gokani,J.) (raghu) Top