2010 (4) TMI 1070

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..... venue?s appeal being ITA No.3597/Del/2008 pertaining to the assessment year 2006-07. Before the Tribunal, the revenue had taken the ground that the Commissioner of Income-tax (Appeals) had erred in deleting the addition of an amount of ₹ 24,58,400/- in respect of cash received in the bank account on the ground that the assessee had not established the nexus of such deposit to any source of i .....

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..... ition as per the said books had been accepted by the Assessing Officer. The Commissioner of Income-tax (Appeals) also noted that the appellant had furnished the complete set of books of accounts and the cash books and no discrepancy had been pointed out. The Assessing Officer had doubted the aforesaid sales as bogus and had made the aforesaid addition. However, the Commissioner of Income- tax (App .....

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