2009 (7) TMI 112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... - The revenue has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 26.10.2004 passed by the Income Tax Appellate Tribunal Delhi Bench, 'SMC-II' New Delhi in ITA No. 2037/Del/2004 for the assessment year 1995-96, proposing to raise following substantial questions of law:- (a) Whether on the facts and circumstances of the case, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed the appeal and held that the Assessing Officer was justified in treating and declaring income of the assessee from undisclosed sources and also in allowing the deduction under Section 43B of the Act. 4. The revenue preferred an appeal to the Tribunal submitting that the issue of admissibility of deduction was not before the Commissioner Income Tax (Appeals). 5. The Tribunal held that Commissi....