2017 (7) TMI 921

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....PRH Juris Consults for the Respondent ORDER Per Court 1] This appeal pertains to Assessment Year 2009-10. 2] The Revenue assails the concurrent finding of the Commissioner (Appeals) and the Tribunal. 3] Mr.Singh, the learned counsel for the Appellant submits that the Tribunal was not justified in deleting the addition made by the Assessing Officer of Rs. 39,14,000/on account of unex....

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....e issued to 10 farmers and the same were served on 6 farmers. The statements given by the farmers were not creditworthy. 5] The learned counsel for the Respondent supports the order. 6] The appeal can only be entertained on substantial question of law. The Assessing Officer has given a report, which states that the genuineness of the farmers is established. They have given a statement that a....