High Court of Judicature at Allahabad
Case Law Search
Commissioner Of Income Tax-1 Kanpur v. Brij Mohan Gupta (Individual) Kanpur - INCOME TAX APPEAL No. 18 of 2002  RD-AH 9209 (15 May 2007)
Hon'ble R.K.Agrawal, J.
Hon'ble Bharati Sapru,J.
The Tribunal has found that the respondent assessee has disclosed the income during the search conducted under Section 132 of the Income Tax Act, 1961 and, therefore, Explanation 5 to Section 271(1)(c) of the Act was clearly attracted. The findings recorded by the Tribunal are based on appreciation of evidence, materials available on record and fair findings of facts which do not give rise to any of the substantial questions of law.
The appeal is accordingly dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.