TaxTMI 
TaxTMI 
2007 (11) TMI 87
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....lso with respect to ground No. 1 only whereby the Tribunal allowed the appeal the Revenue, and set aside the deletion of the amount purportedly on account of unexplained investment on the plot bearing No. 27D. 3 The appeal came to be listed on July 19, 2002, on which date notice was ordered to be issued to show cause. Then, since nobody appeared on behalf of the Revenue, on August 28, 2002, the appeal was admitted. How ever, in the order of admission no substantial question of law was formulated. Then, the matter came up on September 25, 2002. On that day it was noticed that the appeal has been admitted without formulating the substantial question of law. However, it was considered appropriate that the appeal itself be heard on prior....
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....the name of the assessee, and that there is no evidence! material on record to show that this payment of Rs. 68,400 was made by Zakir Hussain, and that the entry of withdrawal of Rs. 68,400 from thebank by Zakir Hussain available at page 3 of the paper book of the evenue relied upon by the assessee is dated March 8, 1990, and, there fore, this withdrawal obviously cannot relate back to the deposit made on March 31, 1989, therefore, it was found that the Assessing Officer has rightly made this addition in the hands of the assessee, and the deletion was found to be uncalled for. 9.Learned counsel for the appellant made available for our perusal the photostat copy of the bank statement of Account No. 745 of Zakir Hussain, and that shows that ....