2020 (1) TMI 1142

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....USTICE J.B.PARDIWALA 1. This Tax Appeal, under Section 260A of the Income-tax Act, 1961, is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Surat Bench dated 24.06.2019 in ITA No.2026/Ahd/2016 for A.Y.2013-2014. 2. The Revenue has proposed the following questions as substantial questions of law, arising in this Tax Appeal, which reads....

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....d 69 of the Act without appreciating the fact that the assesssee had raised contradictory and unclear stands? (iv) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in upholding the decision of Ld. CIT(A) deleting the addition of Rs. 23,00,000/- on account of unexplained cash credit u/s. 68 of the Act without appreciating that during the course of as....

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....hase deed filed in respect of said land Revenue Survey No.R.S.No. was actually purchased by Shri Karambhai, brother of the assessee as per purchase agreement dated 02.01.2013 filed before the AO. Therefore, no addition can be made in respect of un-signed, unstamped, Satakhat, which has not been registered and is found from CD of computer of a person who is not connected with the assessee. In view ....