2014 (4) TMI 316

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.... with Mr. Nizamuddin, Adv. ORDER The Court : This appeal is directed against a judgment and order dated October 9, 2002, passed by the learned Income Tax Appellate Tribunal, dismissing the appeal of the assessee. The assessee has come up in appeal which was admitted by an order dated November 17, 2003 and the following question was formulated:        ....

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....ich he filed, he disclosed that he had earned a sum of Rs.7,09,590/- on account of commission from such transactions. He, at the same time, claimed benefit of the tax deducted at source by New Central Jute Mills Co. Ltd., amounting to a sum of Rs.13,99,428/-. Naturally, the question arose as to why did the assessee not disclose the income arising out of interest which he received in connection ....

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....uphold the contention of the Ld. CIT(A) that the assessee has not been able to establish that the said interest was passed to the constituents and, therefore, we have no hesitation in dismissing the grounds raised on the issue of addition of Rs.13,99,238/- as income from other sources." It is against the aforesaid order that the present appeal has been filed. We already have indicated the qu....