2007 (9) TMI 18

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..... rect - I.T.A. No. 210 of 1999 - - - Dated:- 6-9-2007 - M.M. KUMAR, J. The revenue has approached this Court by filing instant appeal under Section 260A of the Income-tax Act, 1961 (for brevity, 'the Act'), challenging order dated 16.7.1999, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (for brevity, 'the Tribunal'), in ITA No. 14(ASR)/1993, in respect of assessmen .....

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..... the year ending 31.03.1988? After hearing learned counsel for the revenue, perusing the orders passed by the Assessing Officer, CIT (A) and the Tribunal we find that a finding of fact has been recorded by the Tribunal in para 8 of its order showing that the creditors got the drafts prepared and instead of depositing the same in the account of the assessee, erroneously deposited the same in the a .....

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