2013 (10) TMI 76

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....rt Heard learned counsel for the parties. 2. The questions of law raised in the present appeal read thus:-    I. Whether the Tribunal held that the vouchers found in the premises were part of the payment made by the Assessee which was part of 30 lakhs paid to the sub-contractor or not?    II. Whether the vouchers found in the course of search are considered to be unaccounte....

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....asons recorded therein, in particular, the concluding paragraph of the impugned order. The principal contention urged before us is that the vouchers found in the premises were prepared in lieu of a Bank guarantee has also been rightly rejected by the Tribunal. The concluding paragraph of the impugned order reads thus:-    "In an overall consideration of the facts and circumstances of th....