2010 (8) TMI 59

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....A.K. SIKRI, J. (Oral) 1. Admit. 2. The following substantial question of law arises for consideration: "Whether the order of the learned Tribunal as well as Authorities below suffers from a fundamental error and illegality in adding Rs. 2,26,592 as unexplained cash credits to the assessment of the appellant, when the amount was paid by cheque from the account of Shri Rajiv Garg and Mrs. Y....

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....ined there till the date of his release from the Army. Since he was sent away on duty, he had instructed his real sister Mrs. Yojana Garg and brother-in-law (sister's husband) Rajiv Garg to make the payments of monthly installments to the U.P. Awas Vikas Parishad in his absence. Both Mrs. Yojana Garg and Mr. Rajiv Garg, under instructions from the appellant, made payments to the extent of Rs. 2,26....

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....ash, credit of Rs. 2,26,592, unexplained income of Rs. 37,550 and capital gain of Rs. 35,000 have been sustained by the Tribunal. 6. This appeal is preferred challenging the order of the Tribunal. Insofar as capital gain is concerned, addition to this extent is not pressed in the appeal. We are, thus, concerned with the remaining two additions mentioned above. 7. Regarding addition of Rs. 2,....

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....Garg as wells as Bank Statements of Bhan Prakash Garg (Father), Mr. R.N. Gupta (Father-in-law) and Mr. Manoj Gangal (cousin brother). All these documents are also placed on record. 9. From the order of the Tribunal, we find that these material aspects in support of the version of the assessee that there was proper explanation in respect of the aforesaid amounts has not been given any considerat....