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2015 (7) TMI 485

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....) This is an appeal against the order of the Income Tax Appellate Tribunal dismissing the appeal against the order of the CIT (Appeals). 2. The matter pertains to the assessment year 2009-2010. The AO noticed a cash deposit in the appellant's savings bank account of Rs. 11,04,167/-. The amount had been deposited in cash in the appellant's bank account. The AO observed that the gross turn-ove....

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.... the same bank. The CIT (Appeals), therefore, fairly granted the appellant relief by directing the AO to make addition of only peak of the deposits in the bank account after getting the details from the appellant. These are pure questions of fact which require the appreciation of evidence. No question of law much less a substantial question of law arises in this regard. 3. The AO had also found....