2017 (7) TMI 1173

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..... h was made by the applicant was by account payee cheque in the name of the company or in the name of the assessee, therefore, the assessee cannot be assessed for the applicant, who is paid by the account payee cheque. No substantial question of law arises in the appeal. - D.B. Income Tax Appeal No. 130/2017 - - - Dated:- 25-7-2017 - Mr. K.S. Jhaveri And Mr. Inderjeet Singh JJ. For the A .....

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..... ribunal was legally justified in deleting the addition made u/s.68 on the basis of the details of parties produced by the assessee and holding it to be sufficient enough not to attract the provisions of section 68? 3. The application which was made by the applicant was by account payee cheque in the name of the company or in the name of the assessee, therefore, the assessee cannot be assessed .....

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