2018 (6) TMI 33

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Honourable Mr.Justice Akil Kureshi 1. The Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 30.03.2017 raising following questions for our consideration: "[A] Whether the Appellate Tribunal has erred in law and on facts in upholding the order of CIT(A) deleting the additions on account of unaccounted payment of Rs. 56,62,497/in A.Y. 200506 for purchase of la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has erred in law and on facts by not relying on the primary documents (which were seized during the course of Search and seizure) and wrongfully insisting on further corroborative evidence?" 2. Issue pertains to the additions made by the Assessing Officer on the basis of material found during the search. The Assessing Officer was of the opinion that the land purchased by the assessee was at a cos .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X