2015 (9) TMI 1395

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....-04 to 2006-07 was admitted on the following substantial questions of law: "(a) WHETHER on the facts and in the circumstances of the case the Income Tax Appellate Tribunal erred in law in upholding the order of Commissioner of Income Tax (Appeal) holding their amounts disclosing after search, which was not previously offered to tax is not a concealment on the part of the respondent/assessee ? &....

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.... Appellate Tribunal, while delivering the order under challenge, had relied on the order passed in Amardeep Singh Dhanjal by the Tribunal which has subsequently been affirmed by the High Court as evident by the Judgment dated 11th January, 2013. Heard Mr. Poddar, learned senior advocate and Mr. Dudhoria, learned advocate for the respective parties. Since both the questions are covered by the ju....