2011 (1) TMI 163

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..... f Income-tax Appellate Tribunal, New Delhi (the Tribunal) against the order dated 19.1.2007 in respect of assessment year 1997-98.   2. The assessee had filed return for the relevant assessment year on 29.11.1997. Subsequently, a search by the Income-tax department (the Department) took place on 19.12.1997. There were two units of the assessee. One was at Dadra and the other atGhaziabad. In .....

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..... d{the CIT(A)}. It was partly allowed and this amount was deleted by order dated 2.3.2001.   6. The Department filed an appeal before the Tribunal which was dismissed on 19.1.2007, hence the present appeal.   7. We have heard Sri Dhananjay Awasthi, counsel for the Department.   8.The Tribunal in its order has recorded that the machinery was found in the premises during inspection .....

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