2008 (2) TMI 329

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered by Rakesh Kumar Garg, J. -1. The present appeal has been filed by the revenue under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against the order dated 10.4.2007 passed by the Income Tax Appellate Tribunal, Chandigarh Bench-A in ITA No.194/Chandi/2006 raising the following substantial question of law: "Whether on the facts and in the circumstances of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....truction of M/s RPS Hotel and of Rs.10,00,000/- on account of unexplained cash found at the residence of the assessee during search were deleted. However, the other additions made by the Assessing Officer were confirmed. 3. The revenue filed an appeal before the ITAT, Chandigarh only on one issue i.e. the relief allowed by the CIT(A) in respect of the addition of Rs.10,00,000/- on account of un....