Court No. - 37

Case :- INCOME TAX APPEAL No. - 231 of 2015

Appellant :- Principal Commissioner Of Income Tax
Respondent :- M/S Vaibhav Kumar (Aop)
Counsel for Appellant :- Manu Ghildyal,S.C.

Hon'ble Tarun Agarwala,J.
Hon'ble Surya Prakash Kesarwani,J.
In view of finding given by Tribunal,
namely, that assessing officer had
examined 8 members out of 11 members of the
association of persons who confirmed the
factum of contribution, assessee discharged
the onus and burden thereafter shifted upon
the revenue which they failed to discharge. This
is finding which is based on appreciation of
evidence, which requires no interference in this
appeal.
The appeal is dismissed.
Order Date :- 22.9.2015
AKJ


(Surya Prakash Kesarwani,J.) (Tarun Agarwala,J.)
Principal Commissioner Of Income Tax v. M/S Vaibhav Kumar (Aop)