9911796707
TMI Blog2013 (3) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... mat form. The sale has been certified and therefore there is no question of adding the income under Section 68 of the Act - in favour of assessee. - Income Tax Appeal No. - 295 of 2010 - - - Dated:- 2-1-2013 - R.K. Agrawal And Ram Surat Ram (Maurya),JJ. Petitioner Counsel :- A.N. Mahajan ORDER The present appeal has been filed under Section 260 (A) of the Income Tax Act, 1961 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on account of sale of share shown as credit was not substantiated with evidence by the assessee before the A.O.?" Briefly stated, the facts giving rise to the present appeal are as follows The appeal relates to the Assessment Year 2005-06. The respondent-assessee is an individual and derived income from Salary, Rental Income, Income from capital gains and interest income etc. The return of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar who vide order dated 3.9.2009 had accepted the plea of the assessee and deleted the addition. The Tribunal by the impugned order had confirmed the order of the Commissioner of Income Tax (Appeals) and dismissed the appeal. We have heard Sri Shambhu Chopra, learned Senior Standing Counsel for the Revenue. Sri Ashish Bansal has appeared for the respondent assessee. Sri Chopra submitted that h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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