REGENT COMPUTRONICS PVT. LTD.

Commissioner Of Income Tax, Patna Appellant

V/S

Harsh Kochar Respondents

Referred Judgements :-

S. RAGHBIR SINGH GILL V/S. S. GURCHARAN SINGH TOHRA [REFERRED TO]
DHIRENDRA NATH GORAI IN C A NO 85 OF 1961 SUBAL CHANDRA NATH SAHA IN C A NO 86 OF 1961 VS. SUDHIR CHANDRA GHOSHIN BOTH APPEALS :SUDHIR CHANDRA GHOSHIN BOTH APPEALS [REFERRED TO]
POORAN MAL SHRI HANUMAN PERSHAD GANERWALA JAGAT RAM MAGO RAMJI DAS SHARMA VS. DIRECTOR OF INSPECTION INVESTIGA TION NEW DELHI:DIRECTOR OF INSPECTION NEW DELHI:SHRI R N LIMAYA:SHRI R N LIMAYA [REFERRED TO]
SUPDT OF TAXES DHUBRI SUPDT OF TAXES DHUBRI SUPDT OF TAXES DHUBRI SUPDT OF TAXES TINSUKIA VS. ONKARM NATHMAL TRUST:ASSAM JUTE SUPPLY CO LTD:LAKSHMICHAND INDRA CHAND:THANAI TEA ESTATE [REFERRED TO]
PARTAP SINGH VS. DIRECTOR OF ENFORCEMENT FOREIGN EXCHANGE REGULATION ACT [REFERRED TO]
MARTIN AND HARRIS LIMITED VS. VITH ADDITIONAL DISTT JUDGE [REFERRED TO]
COMMISSIONER OF CUSTOMS MUMBAI VS. VIRGO STEELS BOMBAY [REFERRED TO]
LAXMINARAYAN R BHATTAD VS. STATE OF MAHARASHTRA [REFERRED TO]
SUSHIL KUMAR VS. RAKESH KUMAR [REFERRED TO]
UNION OF INDIA VS. PRAMOD GUPTA [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. S AJIT KUMAR [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KAMAL AND CO [REFERRED TO]
VELLAYAN CHETTIAR VS. GOVERNMENT OF THE PROVINCE OF MADRAS [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SOORA SUBRAMANIAM HUF [REFERRED TO]

JUDGEMENT

(1.) The Revenue is in appeal under Sec. 260A of the Income Tax Act, 1961 (for short, 'the Act') arising out of I.T. (SS) A. No. 01/Pat/2006 Block Assessment period 01.04.1997 to 24.04.2003 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna (for short, 'he Tribunal').

(2.) This Court has framed the following substantial questions of law: -

(3.) Whether the Tribunal has consequently erred in law in upholding the deletion of the addition of Rs. 1,59,40,263/ - made by the Assessing Officer on the basis of the notebook and the Bank passbook, and such conclusion is also incorrect in view of the decision of the Delhi High Court rendered in Friends Overseas Pvt. Ltd.'s case ( : 269 ITR 268)?

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COMMISSIONER OF INCOME TAX, PATNA Vs. HARSH KOCHAR

Referred Judgements :-

JUDGEMENT

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