2012 (9) TMI 1113

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....d order of the learned Tribunal dated 15.3.2012 in relation to assessment year 2005-06 and 2006-07. This appeal is sought to be admitted on the following suggested question of law: 1) Whether on the facts and circumstances of the case, the order of the Learned Tribunal is perverse in law as well as on facts in deleting the addition made by the Assessing Officer as unexplained cash credit under Se....

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....ve transactions as it were through d-mat format. Hence, we agree with the given findings of the learned Commissioner of the Income-tax (Appeals) in accepting the transactions as genuine toto." In view of the fact findings we cannot re-appreciate, recording is such, cannot be said to be perverse as it is not fact finding of the learned Tribunal alone. The Commissioner of Income Tax came to the sam....