2013 (7) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stified in not granting the relief to the assessee - Held that:- this is question of fact and no substantial question of law do arise for consideration in this appeal. - IT Appeal No. 13 of 2007 - - - Dated:- 1-4-2013 - N. KUMAR AND B. Manohar, JJ. For the Appellant : M. Thirumalesh. For the Respondent : A. Shankar. JUDGMENT:- PER : N. Kumar The Revenue has preferred this ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mself his wife and children on various dates. The assessment order came to be passed holding that the said amount was receiver by the assessee in his individual capacity and it cannot be treated as amount received by the Hindu Undivided Family of Mohanchandra Mahagoankar. 3. Aggrieved by the said order, the assessee preferred an appeal to the Commissioner of Income Tax (Appeals). The first appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X