2016 (6) TMI 848

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 31st March, 2009 passed by the learned Tribunal I.T.(SS)A. No.31 (Kol)/2007:Block Period 1996-97 to 2002-03 (Upto 19.12.01) dismissing an appeal preferred by the revenue. The revenue has once again come up in appeal which was admitted by this Court on 7th January, 2010. The following question of law was formulated. "Whether on the facts and in the circumstances of the case the Learned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... addition was found altogether unmeritorious because "all these amounts are paid by cheque out of accounted fund in the regular books of accounts. A copy of the confirmation along with the bank statement in respect of the assessee's accounts with Bharat Overseas Bank is filed, duly confirmed by Shri A E Medhora on behalf of M/s. Novrojee & Co. A copy of the bank account disclosed and the regular b....