Commissioner Of Income Tax, Udaipur v. M/S Pushpa Arts Pvt. Ltd
High Court
08 Sep 2015 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
Commissioner Of Income Tax, Udaipur v. M/S Pushpa Arts Pvt. Ltd
Date of order
08 Sep 2015
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax, Udaipur v. M/S Pushpa Arts Pvt. Ltd, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JODHPUR
J U D G M E N T
D.B. INCOME TAX APPEAL NO.159/2013
Commissioner of Income Tax, UdaipurVersusM/s Pushpa Arts Pvt. Ltd.
Date of Judgment :: 08.09.2015
PRESENT
HON'BLE MR. JUSTICE GOVIND MATHURHON'BLE MISS JUSTICE JAISHREE THAKUR
Mr. K.K. Bissa]Mr. Hargovind Chanda]Mr. G.S. Chouhan] for the appellant
BY THE COURT :
From perusal of the judgment dated 21.03.2013passed by learned Income Tax Appellate Tribunal, it is apparentthat after examining the entire evidence, a finding was given aboutquantum of the stock available with the assessee. Such findingbeing based on facts is not required to be interfered in the secondappellate jurisdiction.
The appeal, as a matter of fact, does not involve anysubstantial question of law. Hence, dismissed.
, J. , J.
Pramod
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