2007 (8) TMI 759

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..... come Tax Appellate Tribunal, Delhi Bench 'D' in IT(SS) No. 513/Del/2003 relevant for the block period 1st April, 1990 to 14th February, 2001. The question that arose before the Assessing Officer was with regard to certain deposits in the bank account of the Assessee and since the amounts were not explained, tax was levied. In appeal, the Commissioner of Income Tax (Appeals) accepted the v .....

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..... fore the Tribunal. In the present case, the tax effect is less than ₹ 1 lac. Under the circumstances, the Tribunal did not entertain the appeal. The Revenue, feeling aggrieved by the decision of the Tribunal, has come up before us under Section 260A of the Income Tax Act, 1961. It is contended by learned counsel for the Revenue that the Tribunal is a fact finding authority and should have a .....

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