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Judgment
Bank A/c,Name of the Bank,Date of opening,Description,Initial Capital
1386,State Bank of Patiala,06.11.95,By cash,"5,000/-
15224,Bank of Baroda,06.05.95,By cash,"5,000/-
1111,Delhi Nagrik Sehkari Bank,03.05.95,By cash,"1,000/-
1913,Andhra Bank,23.04.93,By cash,"1,000/-
Bank A/c,"N a me of the
Bank",Date of opening,Description,Initial Capital
106374,Allahabad Bank,01.09.1995,By Cash,"5,000/-
11123,"Union Bank of
India",14.06.1995,By Cash,"2,000/-
106293,Allahabad Bank,05.04.1995,By Cash,"1,000/-
15723,Bank of Madurai,16.08.1994,By Cash,"5,000/-
106314,Allahabad Bank,04.05.1995,By Cash,"2,500/-
ii) IR (SS) No.87/Del/1997 dated 12.10.2000 M/s Kuwer Fibers (P) Ltd. Vs. Dy.CITâ€,,,,
This Court is of the opinion that the chequered history of the litigation shows unanimity of one aspect: that the assessee’s wife was separately,,,,
assessed to income. She had declared the acquisition of the property. She was the registered owner. No attempt was made on the part of the revenue,,,,
to add that income in her hands. Likewise in the case of the other additions, findings are concurrent and rendered after examination and analysis of the",,,,
material evidence. Having regard to these factual conclusions, the Court is of the opinion that no question of law arises; the appeal is, therefore,",,,,
dismissed.,,,,