COMMISSIONER OF INCOME TAX Vs. VINOD SWARUPCHANDRA MEHTA

JUDGEMENT

(1.) THE following question is proposed for admission of this appeal : "Whether the Tribunal is right in law and on facts in confirming the order passed by the CIT(A) in deleting the addition of Rs. 18,00,000 made by the AO under s. 68 of the Act, in respect of unaccounted cash credit -

(2.) THE Tribunal has considered the issue as under : "Learned authorised representative as well as the learned Departmental Representative both were fair enough to concede the position that this issue is duly covered by the decision of this Tribunal at ITA No. 1365/RJT/2005 in which

(3.) ADMITTEDLY , the matter has been restored back to the AO to verify and decide the issue afresh in accordance with law. Hence, there is no merit in the appeal. Appeal stands dismissed.