In Ita/54/2010 Of Commissioner Of Income Tax v. M/S Simplex Auto Industries, 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.
15.09.2015
AM.
Shri Sanjay Lal, learned counsel for the appellant.Shri Mukesh Agarwal, learned counsel for therespondent No1.
Heard counsel for the parties.
The attempt of the appellant is essentially topersuade the Court to consider the correctness of thefinding of fact recorded by the Authorities below, as isevident from the substantial questions of law articulatedin the memo of appeal. Neither the finding recorded bythe Authorities below that there is failure or otherwise onthe part of the assessee to disclose fully and truly all thematerial facts nor it is not a case of change of opiniononly. These are factual matters which are decided by theAuthorities below and the finding so recorded beingessentially question of fact, cannot be the basis to urgethat it would give rise to question of law much lessdismissed.substantial questions of law. Hence,
(A. M. Khanwilkar) Chief Justice
(Sanjay Yadav)
Judge
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