2013 (3) TMI 69

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.... Chopra ORDER The appellant has filed three re-framed questions (E), (F) and (G). The same is taken on record. The present appeal has been filed under Section 260 (A) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against the order dated 4.2.2009 passed by the Income Tax Appellate Tribunal, Lucknow Bench - 'A', Lucknow (hereinafter referred to as the 'Tribunal'). The ....

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....only of an adjudicator but also an investigator; it is duty of the A.O. to ascertain the truth of the facts stated in the statement made, when the circumstances of the case are such to provoke inquiry, whereas in the present case, A.O. has made assessment on the basis of the statement without making an inquiry? (G) Whether the ITAT was justified in setting aside the order of CIT(A) accepting th....

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....ch, the appellant surrendered the cash of Rs. 10 lakhs as his undisclosed income. Later on, vide letter dated 5.4.2002, he retracted the confessional statement and submitted that the amount of Rs. 10 lakhs which was surrendered at the time of search, was the cash-in-hand as reflected from the books of account. The Assessing Officer did not accept the statement made in the letter dated 22.5.2002 an....