2019 (7) TMI 546

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....ER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260-A of the Income Tax Act, 1961 (for short "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Appellate Tribunal dated 18.09.2018 in ITA No. 2883/Ahd/2015/SRT for the Assessment Year 2011-12. 2. The Revenue has proposed the following as the substantial questions of law....

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.... the view that from the assessment order and argument placed before us, we are satisfied that neither the AO nor the ld. DR has controverted the fact that the addition has been made by the AO by treating the amount deposited to the bank account owned by the assessee's brother Shri Samir Kumar as income of the assessee. In fact, the amount os Rs. 8,64,267/- was representing the maturity value of in....