MANOJ KUMAR MORE Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is an appeal filed by the assessee against the order passed by the ld. Commissioner of Income Tax (Appeals), Siliguri in Appeal No. 22/CIT(A)/Sig./10 -11 dated 25.02.2011 for the assessment year 2004 -05.

(2.) SHRI S. Jhajharia, C.A., represented on behalf of the assessee and Shri Sanjay, ACIT, Sr. D.R., represented on behalf of the Revenue.

(3.) IN support of this contention, the assessee furnished a certificate issued by International Hospital, Lotus Tower, G.S. Road, Guwahati a affidavit dated 08.09.2011 stating therein as under: - -