- (1.) Heard the learned counsel for the parties.
(2.) This appeal is directed against the order of Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur dated 20.2.2004.
(3.) The substantial question of law, which according to the appellant arises in this appeal has been stated as under: Whether on the facts and in the circumstances of the case and in law, the learned Tribunal was justified in upholding deletion of Rs.4,67,200/- following its earlier order for A.Y. 1994-95 holding that no addition can be made on the basis of uncorroborated piece of evidence/ document found in the course of search in third party, ignoring the fact that the records pertaining to the assessee were being kept by the person where the search was conducted and the loose papers found during the course of search clearly indicate that not only the assessee was getting additional quarterly payments and perks over and above his salary, but the assessee was also himself dealing with those payments and perks on behalf of the employer company?;