2010 (4) TMI 269

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....a, Advocate, for the appellant-revenue. M.M. KUMAR, J. These are six appeals filed by the revenue challenging composite order dated 15.5.2009, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (for brevity, 'the Tribunal'), in ITA Nos. 94 to 99/Chandi/2009, in respect of the assessment years 1998-99 to 2003-04. The Tribunal has upheld the opinion expressed by the ....

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....statement which was found sufficient to explain the impugned deposits in the bank. It has been found as a fact that the assessee-respondent is an agriculturist and had no other source of income. He has been declaring agricultural income in the respective assessment years, which was accepted by the Assessing Officer as such. The further finding recorded by the CIT (A) and approved by the Tribunal i....