2017 (1) TMI 1257

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.... Agrawal ORDER Heard Sri Shubham Agarwal, learned counsel for the department and Sri Suyash Agrawal, learned counsel for the assessee. This is a department's appeal filed under Section 260-A of the Income Tax Act, 1961 against an order dated 27.10.2005 for the assessment year 1997-1998. The questions of law sought to be answered are hereunder: "(1) Whether on the facts and....

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....n the facts and in the circumstance of the case, the Tribunal has erred in law in holding that for making addition under Section 69 of the Income Tax Act, the Assessing Officer should bring material on record to show that the assessee made payments over and above the amount shown in the Books of accounts and Balance sheet in the acquisition of the House Property?" The Tribunal while discussing ....