2010 (10) TMI 36

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.... (for brevity, "Act") challenging the order dated 11th September, 2009 passed by the Income Tax Appellate Tribunal (in short "Tribunal") in ITA No. 1610/Del/2009, for the Assessment Year 2005-2006. 2. The issue that arises for consideration in the present case is whether the Tribunal was justified in deleting the addition of Rs.15,08,948/- made by the Assessing Officer (in short, "AO"). The said ....

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....59 lacs for the Assessment Year 2006-2007. 4. The Tribunal vide its impugned order has confirmed the finding of the CIT(A). The relevant observations of the Tribunal are reproduced hereinbelow:- "6. We have duly considered the rival contention of Ld. DR and perused the material on record. The Ld. CIT(A) made an observation that AO did not doubt the genuineness of the payment to Mr. Anil Solanki.....