2011 (3) TMI 694

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....  Respondent Counsel :- S.D. Singh   1. Challenging the order dated 10th May, 2000 passed by the Income Tax Appellate Tribunal Bench 'A' Allahabad (the Tribunal) in I.T.A. No. 1161 (Alld) of 1997, the present appeal has been filed by the Income Tax Department (the Department) under Section 260-A of the Income Tax Act, 1961 (the Act).   2. The Department conducted a search a....

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.... account of undisclosed expenditure in the marriage of assessee's daughter?   (2) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was correct in law in deleting the addition of Rs.6,29,600/- made by the Assessing Officer on account of undisclosed income from other sources on loan extended by the assessee?   (3) Whether on the facts and in....

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....ined the matter in great depth and has come to the conclusion that there is no tangible material to show that the assessee booked or paid the bills of the hotel. The aforesaid amount was not spent by the assessee or she paid the bills of the hotel in connection with the marriage ceremonies of her daughter. The finding recorded by the Tribunal is essentially a finding of fact.   8. Learned ....

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....fted to Kanpur. It has also come that the mother executed a will in favour of the assessee in respect of a house and on these circumstances, the contention of the assessee that she did not receive any interest from her mother, was accepted by the Tribunal. We totally agree with the said approach of the Tribunal.   11. The learned standing counsel could not point out any illegality or perve....