2007 (8) TMI 729

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....ubhagya Agarwal, Advocate   O R D E R   1. The Revenue is aggrieved by an order dated 21st October, 2005 passed by the Income Tax Appellate Tribunal, New Delhi in ITA No. I.T.(SS) No. 203/DEL/2001 for the block period from 1.4.1988 to 14.10.1998.   2. A search was conducted in premises bearing No. R-304, Greater Kailash- I, New Delhi on 14th October, 1998. The premises was ....

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....by the Tribunal. Challenging the order of the Tribunal, the Revenue has filed the present appeal under Section 260A of the Act.   4. There is no dispute about the fact that documents recovered during the search were in the handwriting of the Assessee's father. For some reason which, learned counsel for the Revenue has not been able to explain, the Revenue did not examine the Assessee&#....

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....him. The CIT (A) also found that the documents recovered were not kept in the form of a diary or as an accounts book but were loose sheets of paper and therefore, it was difficult to say that they pertained to amounts paid over and above the amount disclosed in the conveyance deed. 5. Having heard learned counsel for the parties and after perusing the materials on record, we are of the view tha....