2005 (1) TMI 9

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uestion of law arises - I.T.A.No. 64 of 2000 - - - Dated:- 25-1-2005 - JUDGMENT The judgment of the court was delivered by 1. A. M. SAPRE J.— This is an appeal filed by the Revenue (Income-tax Department) under section 260A of the Income-tax Act, 1961, against an order, dated July 26, 2000, passed by the Income-tax Appellate Tribunal in I. T. A. No. 304/IND/95 for the assessment year .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Act. 5 The issue relates to grant of certain deletions which were made by the Assessing Officer in the course of assessment proceedings initiated against the assessee. The Assessing Officer did not accept the explanation offered by the assessee and treating the said amount to be that of the assessee added in his total income. The Commissioner of Income-tax (Appeals) as also the Tribunal set .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... accepted the explanation of the assessee and, accordingly, deleted certain additions made by the Assessing Officer then it does not involve any substantial issue of law as such. In other words, this court in its appellate jurisdiction which is defined under section 260A ibid cannot again de novo hold yet another enquiry with a view to find out whether the explanation offered by the assessee and w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X