2016 (11) TMI 1181

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....delay of 6 days in filing present appeal for which separate application has been filed seeking condonation of delay u/S. 5 of Limitation Act. After hearing counsel for appellant, we are satisfied that the delay has been satisfactorily explained & deserves to be condoned. Accordingly, application seeking condonation of delay u/S 5 of Limitation Act stands allowed and the delay is accordingly ....

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....tion to the proceedings u/s 148 but it justification was not found acceptable. The objections were dealt separately by the office vide letter dt. 19/11/2010. His defence was that he received a gift of Rs. 5.00 lacs which he had received from the donor and amount was transferred from the bank account of the donor Shri Ramnik, which was deposited in his bank account on 22/1/2003. It was not found....

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....rder of the Assessing Officer dt. 30/11/2010 was subject matter of challenge at the instance of the assessee before the Commissioner of Income Tax (Appeals), Ajmer. While accepting the reasoning given by the Assessing Officer by its order impugned, since no further evidence was filed by the assessee in counter, the appeal was final dismissed upholding the view expressed by the Assessing Officer in....