2007 (8) TMI 278

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..... is accordingly dismissed - 121 (Defective) of 2001 - - - Dated:- 27-8-2007 - SUSHIL HARKAULI and SUDHIR AGARWAL JJ. JUDGMENT 1. We have heard learned counsel for the Income Department as well as learned counsel for the respondent. 2. A return was filed by the assessee without including therein cash compensatory support amounting to Rs. 65,61,640. The cash compensatory support is h .....

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..... arily and the earlier non-inclusion of CCS had a plausible cause, namely, the decision of the Special Bench, Income-tax Appellate Tribunal Delhi therefore the act of the assessee could not be held to amount to "concealment". The order of the appellate authority has been upheld by the Tribunal. 5. The Revenue has challenged the Tribunal's order in this appeal under section 260A of the Income-ta .....

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