https://www.taxtmi.com/caselaws?id=34306 The appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal was dismissed by the Court. The Court upheld the addition of Rs.3,25,000 on account of a difference in the balance of M/s Vijay Bottle Store, despite the appellant's arguments of inconsistency and lack of evidence. The Court emphasized that the decision was based on the specific circumstances and evidence relevant to the assessment year in question, and found no substantial question of law to warrant overturning the Tribunal's decision. en-us Tue, 04 Aug 2009 00:00:00 +0530 Wed, 27 Oct 2010 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34306 The appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal was dismissed by the Court. The Court upheld the addition of Rs.3,25,000 on account of a difference in the balance of M/s Vijay Bottle Store, despite the appellant's arguments of inconsistency and lack of evidence. The Court emphasized that the decision was based on the specific circumstances and evidence relevant to the assessment year in question, and found no substantial question of law to warrant overturning the Tribunal's decision. Case-Laws Income Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34306