2021 (4) TMI 1309

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....haraswadkar Patil Kalpalata PER COURT.:- 1. By this appeal filed under Section 260A of the Income Tax Act, 1961, the appellant has impugned the order dated 02.06.2017 dismissing the appeal by the Income Tax Appellate Tribunal and confirming the order passed by the Commissioner, Income Tax (Appeals-2) and the assessment order. 2. It is the case of the appellant that he had purchased the pr....

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....order rendered by the Income Tax Appellate Tribunal, the said appeal preferred by the appellant was dismissed. 4. Learned counsel for the appellant submits that the original of the agreement of sale between the vendor of the said land in favour of the appellant and the erstwhile tenor was produced before the assessing officer and thus, based on a photocopy of the said agreement for sale, the as....

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....hat these findings of fact cannot be interfered with by this Court in this petition filed under Section 260A of the Income Tax Act, 1961. 7. Perusal of the record indicates that it is undisputed position that before the assessing officer, Shri Rajansingh Kuvarsingh Baisthkur from whom the appellant had purchased the said land was examined. The appellant had cross-examined him. The assessing off....

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....t in great detail and the admission of Shri Rajansingh Kuvarsingh Baisthkur, the assessing officer made addition of Rs. 28,88,125/- as deemed income being unexplained investment in land shown less in the balance sheet of the appellant. The Commissioner of Income Tax (Appeals) also after considering the oral and documentary evidence, recorded the findings that there was unexplained investment in la....