2005 (1) TMI 43

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....This is an appeal filed by the Revenue (Commissioner of Income-tax) under section 260A of the Income-tax Act, 1961, against an order dated August 21, 2000, passed by the Income-tax Appellate Tribunal (for short hereinafter referred to as "the Tribunal") in I.T.A. No. 414 and 599/Ind of 1996. This appeal was admitted for final hearing by passing the following order on January 17, 2001: "17-01-20....

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....is against this order of the Tribunal which resulted in upholding of the order of the Commissioner of Income-tax (Appeals) which is impugned by the Revenue in this appeal. In our opinion, the Tribunal seems to be right in upholding the order of the Commissioner of Income-tax (Appeals). When the assessees surrendered their full income, there was no question of any concealment on their part. This....