1986 (1) TMI 28

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..... in the circumstances of the case and having regard to the confessional statement given before the Department by Shri Vindananda Surekha, Surekha jute Co., the Tribunal was right in deleting the amount of Rs. 60,000 from the total income of the assessee relating to the assessment year 1964-65 ? 2. Whether, on the facts and in the circumstances of the case and having regard to the confessional sta .....

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..... ad been proved. No question of perversity has been raised. It is really a question of appreciation of evidence. Whether this court agrees with the inference of fact made by the Tribunal or not is not really material. Therefore, both the questions are answered in the affirmative and in favour of the assessee. There will be no order as to costs. SATISH CHANDRA C.J.-I agree. - - TaxT .....

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