LAWS(MPH)-2010-8-110

COMMISSIONER OF INCOME TAX Vs. NALIN PATNI

Decided On August 18, 2010
COMMISSIONER OF INCOME TAX Appellant
V/S
Nalin Patni Respondents

JUDGEMENT

(1.) THE brief facts are that a search under s. 132 of the Act was conducted at the Bharat Modi Group of Industries wherein,

(2.) SHRI Pradeep Kumar Patni, was a liaison officer, therefore, common residential premises of Shri Pradeep Kumar and the block assessment was completed by the AO on an income of Rs. 57,37,094.

(3.) THE CIT(A) -II allowed the appeal partly, deleting the addition of Rs. 41,05,633 and the Tribunal by the impugned order dismissed the appeals preferred by the Revenue hence, the present appeal.