2005 (3) TMI 97

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase of the respondent-assessee, the Assessing Officer had made additions as income from undisclosed sources for the assessment year 1995-96, on the basis of difference in the cost declared by the assessee and cost determined by DVO on CPWD rates. On appeal, the Commissioner of Income-tax (appeals) has held that in the facts of the case, the appropriate rate to be taken into consideration would hav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Division Bench decision of this court and does not give rise to any substantial question of law. Hence, in view of the aforesaid, the appeal is dismissed, as in our opinion, no substantial question of law arises for consideration in this appeal. Before parting with the case, we may observe that a strange procedure has been adopted by the Assessing Officer in making a joint assessment order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X