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Section 143 of the Income-tax Act, 1961 - Assessment - Additions to income - Assessment year 1985-86 - Assessing Officer, relying upon a photocopy of stock statement furnished to bank by assessee for availing overdraft, found that assessee had shown excess stock of rice as against stock shown in balance sheet and, accordingly, made addition - Commissioner (Appeals) deleted addition holding that Assessing Officer could not impose extra burden on basis of photocopy of bank statement when original documents were missing from bank record - Whether view taken by Commissioner (Appeals) and Tribunal not being shown to be perverse and in absence of any substantial question of law, no interference could be made in concurrent findings of fact recorded by authorities - Held, yes JUDGMENT N.K. Sud, J. - This appeal is directed against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (for short "the Tribunal") dated 13-11-2003 dismissing the appeal of the Revenue against the order of the Commissioner of Income-tax (Appeals), Bathinda dated 20-03-1998. 2. During the course of assessment proceedings, the Assessing Officer confronted the assessee with a photocopy of the stock statement furnished to the Bank for availing the over-draft. As per this statement, the assessee had a stock of rice permal weighing 2300 quintals whereas as per the balance-sheet as on 31-03-1985, there was stock of 818.30 quintals. The assessee contested the said statement and claimed that the same had not been filed by it and, therefore, it should be confronted with the original statement. Even the signatures on the said statement were denied. The Assessing Officer observed that the Bank authorities had expressed their inability to produce the original statement and claimed that a certified copy certified by the Bank was as good as original. Accordingly, the Assessing Officer treated the value of 1481.7 quintals of excess stock as per the Bank statement, as income for which inaccurate particulars had been furnished and made an addition of Rs. 4,44,510 to the total income of the assessee vide order dated 27-03-1997. 3. Assessee preferred an appeal before the Commissioner of…

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