Income Tax Appeal v. M/S Moon Light Marbles Pvt.ltd

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 125 of 2007 V/S M/S MOON LIGHT MARBLES PVT.LTD. Mr. KK BISSA, for the appellant / petitioner HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI MUNISHWAR NATH BHANDARI,J. ORDER ----- Heard learned counsel for the appellant. Perused the impugned order. It has been found bylearned Tribunal that the sale of the goods was from out ofthe recorded stock and on that sale gross profit @ 25% hasbeen considered by the CIT [Appeals] itself. Therefore,it cannot be said that there was any error in deleting theamount. So far as the other findings are concerned, they arealso pure findings of facts, and do not require anyinterference by us in appellate jurisdiction, as there isno substantial question to law involved, to entertain thisappeal. The appeal is, therefore, dismissed summarily. mamta