2012 (6) TMI 501

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..... ed to tax in the subsequent assessment years which the Department has accepted. no reason to entertain this appeal. appeal is accordingly dismissed - 3622 of 2010 - - - Dated:- 1-7-2011 - DEVADHAR J. P., SONDURBALDOTA SMT. R. P. JJ. JUDGMENT 1. Whether the Income-tax Appellate Tribunal was justified in deleting the addition made under section 41(1) of the Income-tax Act, 1961, is the q .....

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..... und that the assessee failed to furnish particulars called for by the officer. 4. The Tribunal while deleting the additions, held that there is no infirmity in the method followed by the assessee and moreover, the balance refund amount has been offered to tax in the subsequent assessment years which the Department has accepted. 5. In this view of the matter, we see no reason to entertain t .....

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