2010 (7) TMI 37

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....JUSTICE MANMOHAN JUDGMENT MANMOHAN, J (Oral) CM 11422-11423/2010 (exemption) Allowed, subject to all just exceptions. ITA 789/2010 1. Present appeal under Section 260A of the Income Tax Act, 1961, has been filed challenging the order dated 30th October, 2009 passed by the Income Tax Appellate Tribunal (in short 'Tribunal) relating to block assessment period 01st April, 1995 to 04th March,....

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....at 41 persons had pledged jewellery with the appellant. The Tribunal has further found upon perusal of the evidence that no documentary proof was found at the time of search to show pledging of jewellery by 41 persons. The Tribunal has further opined that the statement given by 4 persons in favour of the appellant is not supported by any evidence. Moreover, the affidavits of the persons who had su....