(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr. S.N.Divetia, learned counsel appearing for the appellant.
2. Admit.
We formulate the substantial questions of law as under:
1. Whether on the facts and in the circumstances of the case, Income-tax Appellate Tribunal was right in law in confirming the addition of Rs. 6.20 crores as unexplained cash credit under section 68 ?
2. Whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in rejecting the additional evidence produced by the appellant with application dated 26.10.2010 ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji Top