(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 deleting the cash credit addition of Rs.13,26,104/- on fresh consideration of new evidences filed before in which were not filed at time of assessment stage without affording the opportunity to the Assessing Officer for cross-examining the evidences?
Learned advocate Shri Tushar Hemani waives service of notice for respondent.
(Akil Kureshi,J.) (Ms.
Sonia Gokani,J.) (raghu) Top