9911796707
TMI Blog2021 (4) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... RT.:- 1. By this appeal filed under Section 260A of the Income Tax Act, 1961, the appellant has impugned the order dated 02.06.2017 dismissing the appeal by the Income Tax Appellate Tribunal and confirming the order passed by the Commissioner, Income Tax (Appeals-2) and the assessment order. 2. It is the case of the appellant that he had purchased the property vide purchase deed dated 14.07.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, the said appeal preferred by the appellant was dismissed. 4. Learned counsel for the appellant submits that the original of the agreement of sale between the vendor of the said land in favour of the appellant and the erstwhile tenor was produced before the assessing officer and thus, based on a photocopy of the said agreement for sale, the assessing officer could not have made an additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th by this Court in this petition filed under Section 260A of the Income Tax Act, 1961. 7. Perusal of the record indicates that it is undisputed position that before the assessing officer, Shri Rajansingh Kuvarsingh Baisthkur from whom the appellant had purchased the said land was examined. The appellant had cross-examined him. The assessing officer had also asked various questions to the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Kuvarsingh Baisthkur, the assessing officer made addition of Rs. 28,88,125/- as deemed income being unexplained investment in land shown less in the balance sheet of the appellant. The Commissioner of Income Tax (Appeals) also after considering the oral and documentary evidence, recorded the findings that there was unexplained investment in land shown less in the balance sheet of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the sum of Rs. 30.55 lakhs out of which Rs. 2 lakhs was received by cheque and balance amount of Rs. 23.50 lakhs was received in cash. 10. In our view, the entire order passed by the Income Tax Appellate Tribunal is based on pure findings of fact. No substantial question of law arises in this appeal filed under Section 260A of the Income Tax Act, 1961. The appeal being devoid of merit is accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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