9911796707
TMI Blog2018 (10) TMI 1744X X X X Extracts X X X X X X X X Extracts X X X X ..... he Bank. It was noted that the stock statements filed with the Bank pertain to the months of April to August, whereas, the survey took place in the month of September. It was also noticed that the tendency to show higher value in the bank statements to enjoy higher cash credit limit. The entire issue is thus based on facts duly appreciated by the CIT [A] and the Tribunal. No question of law arises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration : [ 1] Whether the Appellate Tribunal is correct in law in disregarding the evidence recorded on oath under Section 131 of the Act read with the Code of Civil Procedure, 1908 vide statement dated 12th September 2008 and relevant to and relied on by the Assessing Officer to determine the total income of the assessee ? [ 2] Whether the Appellate Tribunal has erred in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the course of survey proceedings ? [ 4] Whether the Appellate Tribunal has erred in law and on facts in deleting the addition of ₹ 44,26,995/= on account of transactions in a pocket diary found during the course of survey proceedings and by not considering the circumstantial evidences in form of pocket diary and also the assessee has not explained the transaction mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bank pertain to the months of April to August, whereas, the survey took place in the month of September. It was also noticed that the tendency to show higher value in the bank statements to enjoy higher cash credit limit. The entire issue is thus based on facts duly appreciated by the CIT [A] and the Tribunal. No question of law arises. Question [2] is nothing but an element of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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