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TMI Blog2020 (2) TMI 1463X X X X Extracts X X X X X X X X Extracts X X X X ..... pany also there is no material whatsoever brought on record to demonstrate that the alleged cash deposit made in the bank account of a third party was from the assessee company - HELD THAT:- The tribunal is the final fact finding authority. A plausible adjudication on facts has been made. We cannot reopen the facts any more in this jurisdiction. No questions of law far less any substantial questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raphs 10 and 10.2 of the order of the tribunal that questions of fact and evidence were discussed and adjudicated upon by it. We set out paragraphs 10 and 10.2 of the impugned order of the tribunal is as follows : 10. Coming to the alleged cash trail, none of the material gathered by the Assessing Officer by way of bank account copies of various companies supposed to be part of the chain of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incriminating material. 10.2. Thus, none of these material gathered by the Assessing Officer can be catergoized as incriminating material found during the course of search or found during the course of any other operation under the Act. Thus, we hold that the additions in question are not based on any incriminating material. The ld. CIT(A) on page 38 of his order held as follows: I have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of Veer Prabhu Marketing Ltd(Supra) in the light of CBDT s decision of not filing SLP in this case in the Supreme Court and keeping in view the Apex Court s decision to dismiss SLP on the similar issue in the case of Pr CIT vs Kurele Paper Mills Pvt. Ltd: SLP (C) No. 34554 of 2015 dt. 07.12.2015, I am of this view that in order to maintain judicial continuity on this issue and resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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