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TMI Blog2017 (8) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... o such extent insofar as cash deposits out of ₹ 19,57,370/- was accepted and for the balance it was held that no source was explained by the appellant. The benefit relating to the interest as received and in that regard the benefit of ₹ 5,90,000/- was granted by accepting the second ground which had been raised before it. Therefore, in that background, a perusal of the appeal papers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee is before this Court assailing the order dated 28th November 2014 passed by the Income Tax Appellate Tribunal in ITA No.332/PNJ/2013. 2. The issue involved in this appeal pertains to the Assessment year 2009-2010. Since the deduction as claimed by the appellant has not been considered by the first appellate authority, the appellant was before the Appellate Tribunal. The Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was made by the Tribunal. The grounds that had been raised by the appellant before the Tribunal is with regard to the first appellate authority holding the entire cash deposit of ₹ 19,57,370/- as unexplained investment and also with regard to the confirmation of additional ₹ 5,90,000/- which according to the appellant was not appropriately done by the first appellate authority. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the interest, the Tribunal has considered the available records and on rendering a factual finding, has partially granted the benefit. 6. In the absence of any other document placed before us, a different conclusion on facts, in any event, cannot be reached by us. Therefore, neither the fact finding as recorded by the Tribunal calls for interference in this appeal nor does the appeal raise a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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