2014 (11) TMI 1244

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.... JUDGMENT Per the Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dated 14.10.2011 in relation to assessment years 1996-97 and 2001-02 on the following suggested questions of law:. 1. Whether on the facts and in the circumstances of the case and in law, the order of the Tr....

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....y. As far as question No.2 is concerned, the learned Tribunal after examining the books of accounts and other related claims in relation to the assessment, found on fact as follows: "Further, after elaborately discussing the issue in paras 23 to 28 of the impugned order, the CIT(A) concluded that without expressing any opinion as to whether the deposits are genuine or not, the genuinen....