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TMI Blog2022 (4) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... . Amit Malani, Advocate for Mr. R.B. Mathur, Senior Advocate ORDER Heard on admission. Learned counsel for the appellant extensively argued to submit that a substantial question of law arises for consideration in this case as the Income Tax Appellate Tribunal while upholding the order of deletion, recorded perverse finding that without disclosing the material collected during the course of inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain statements recorded by DBIT Investigation, Calcutta could not be taken into consideration as that material was not disclosed nor an opportunity was accorded for cross-examination of the Assessee. This finding recorded by the Tribunal cannot be said to be perverse or suffering from any patent illegality. Learned counsel for the Revenue could not satisfy us with reference to any judgment on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acted after five months, could be taken into consideration, also does not appeal to us. Reliance has been placed on the two decisions of the High Court of Delhi in the case of Suman Poddar Versus Income Tax Officer, ITA No.841/2019 and Bhagirath Aggarwal Versus CIT, ITA No.28/2012. In both the aforesaid decisions, the High Court considered the material on record on its own facts. It was not propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use on principles, which have been laid down by the Supreme Court in the aforesaid judgment as contained inPara 19 to 23 thereof, present is not a case where the finding of the Tribunal suffers from ignorance of any material evidence or based on no evidence much less "wrong inferences drawn from proved facts by erroneous application of law" or "where the Tribunal has wrongly cast the burden of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified without any other material admissible in evidence, warrants no interference as it is not a substantial question of law. In the case of Commissioner of Income Tax Versus Harjeev Aggarwal reported in (2016) 290 CTR (Del) 263 and Kailashben Manharlal Chokshi Versus Commissioner of Income Tax reported in (2010) 328 ITR 411 (Guj) various High Courts have held that addition based solely on s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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