2003 (1) TMI 643

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....ER Vimal Gandhi, Vice President - This appeal by the revenue for assessment year 1995-96 is directed against the order of the CIT(A) allowing certain relief to the assessee. The relief allowed has been challenged by the revenue as per the following grounds of appeal :- "1. The ld. CIT(A) has erred both in law and on facts of the case in deleting the addition of Rs. 55,835 made by the Assessi....

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.... that Rs. 15,000 belonged to Satsahi Baba Bhandara Committee. Supporting evidence was filed in respect of above claim. It was also explained that Shri Harbhagwan Dass Aggarwal and Smt. Pushpa Jain were regularly assessed to tax. The above evidence was not accepted by the Assessing Officer. But on appeal, the CIT(A) accepted the claim of the assessee and treated the entire cash of Rs. 55,835 as exp....

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....is case in the light of circular of CBDT No. 1903 of 1992 read with circular No. 1777 dated 4-11-1987 of CBDT. The ld. D.R. on the other hand, relied on the decision of the Rajasthan High Court in the case of CIT v. Rajasthan Patrika Ltd. [2002] 258 ITR 300^1. 5. After considering the rival submissions of the parties, we are of the view that no relief should be allowed to the revenue in view of....