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TMI Blog2006 (3) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the facts and in the circumstances of the case and in law, the learned Tribunal was justified in upholding deletion of Rs.4,67,200/-following its earlier order for assessment year 1994-95 holding that no addition can be made on the basis of uncorroborated piece of evidence/ document found in the course of search in third party, ignoring the fact that the records pertaining to the assessee were being kept by the person where the search was conducted and the loose papers found during the course of search clearly indicate that not only the assessee was getting additional quarterly payments and perks over and above his salary, but the assessee was also himself dealing with those payments and perks on behalf of the employer company? 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,836/- on account of perquisite and duly deducted tax at source amounting to Rs.64,213/-. Full particulars of such payments of salary and perquisite would appear from the salary certificate issued to Sh. S.C. Sethi. The said certificate truly and correctly records all payments of salary and perquisites made available to the assessee by the company. Save and except the amounts mentioned in the annexed certificate, no other sum of any nature whatsoever was made by the company to Sh. S.C. Sethi from any source whatsoever for his employment. 5. The Corporate Vice President was not further examined by the Assessing Officer. 6. The Commissioner of Income Tax (Appeals) held that none of the entries in the seized documents, relied on by the Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page No.67 and 71 indicate the receipts is factually incorrect. The learned Commissioner of Income-tax (Appeals) also relied on the fact that the assessing officer has not still obtained attendance of said Sh. A.K. Chhajer for being cross-examined by the assessee, therefore, the assessing officer could not have reinstated his earlier assessment order on very same material by ignoring the finding earlier recorded by the Commissioner of Income-tax (Appeals). This order of Commissioner of Income-tax (Appeals) was affirmed in appeal by the Income Tax Appellate Tribunal which is subject matter of this appeal. 10. The facts stated above clearly indicate that no question of law arises in this appeal. The finding recorded by the Tribunal are find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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