IN THE HIGH COURT OF DELHI AT NEW DELHI 
         ITA 323/2008  
 . 
 THE COMMISSIONER OF INCOME TAX XII          ..... Appellant 
 Through:Mr.Sanjeev Sabharwal,Adv. 
 Versus 
 . 
 SANDEEP KHANDELWAL                                ..... Respondent 
 Through 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE MR. JUSTICE V.B. GUPTA 
 . 
 O R D E R 
 . 
 . 
                               10.03.2008 
 The Revenue is aggrieved by an order dated 3rd  August, 2007 passed by 
 the Income Tax Appellate Tribunal Delhi Bench ?F? relevant for the block period 
 1st April, 1996 to 4th April, 2002. 
 It appears that as a result of some search an envelope was found in the 
 office premises of the Assessee  in which some amount was mentioned as returned. 
 The envelope bears the stamp of an organization called M/s Exim Consultant. 
 As a follow up investigation, the statement of one Rohit Nand, proprietor 
 of M/s Exim Consultant was recorded and though he admitted that the stamp 
 pertains to his concern but he did not having any dealing either with the 
 Assessee. 
 ITA 323/2008                                                           Page 1 of 
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 There is nothing on record to suggest that the envelope had any 
 connection with the Assessee as found by the Tribunal.  The hand writing was 
 neither of the Assessee nor his family members or any employee.  There was 
 nothing on record to show that the amount was returned to any person nor there 
 is any mention of any name or date on the envelope etc.   Under the 
 circumstances, the Tribunal upheld the view taken by the Commissioner of Income 
 Tax (Appeals) that it is not possible to link  the Assessee with the envelope 
 and there was no possibility of adding any amount as undislosed income of the 
 Assessee. 
 We agree, on these facts, that the Assessee cannot be linked with the 
 envelope recovered from his office premises.  The Tribunal has rightly deleted 
 the addition made by the Assessing Officer. 
 In view of the above, no substantial question of law is made out. 
 Dismissed. 
 MADAN B. LOKUR, J 
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 MARCH   10, 2008                                   V.B. GUPTA, J 
 Bisht 
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 ITA 323/2008                                                           Page 1 of 
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