2012 (4) TMI 204

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....espondent. ORDER Bhaskar Bhattacharya, Actg. CJ. - This Appeal under Section 260A of the Income Tax Act is at the instance of the assessee and is directed against the order dated 19th June 2009 passed by the Income Tax Appellate Tribunal, D-Bench, Ahmedabad in Income Tax Appeal No.2656/Ahd/2006 for the Assessment Year 1998-99, by which, the Tribunal affirmed the order passed by the CIT Ap....

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.... of the said papers. His statement was recorded under Section 131 of the Act and the Assessing Officer, thereafter, confronted the assessee vide order dated 8th February 2006 and asked the assessee to explain why Rs.3 lac and interest thereon should not be taxed in respect of the said year. 4. In response thereto, the assessee again repeated his version that its contents are rough working and n....

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....ng Officer brought to tax the principal amount of Rs.3 lac in the Financial Year 1997-98 relevant to the Assessment Year 1998-99 and interest thereon in respect of the Assessment Year. 6. Being dissatisfied, the assessee preferred appeal before the CIT Appeal but the said appellate authority affirmed the order passed by the Assessing Officer. 7. Being dissatisfied, the assessee preferred fur....