2020 (1) TMI 55

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....appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 28.6.1999 of the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (ITAT) allowing an appeal filed by the Revenue wherein it had challenged the deletion of certain additions done by the Commissioner. 2. Brief facts of the case are that some additions had been made by the Assessing Officer during a s....

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.... were representing and consequently, deleted those additions. 4. In the appeal filed by the Revenue, the Tribunal held that figures which were written in a diary which was seized from the house of the assessee would have to be explained to some extent at least, and the assessee could not get away merely by asserting that even though those diaries were recovered from him yet since the handwriting ....