Itta/293/2013 Of The Commissioner Of Income Tax (Central) v. M/S Omega Shelters Pvt Ltd

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A.No.293 of 2013 DATED: 17.7.2013 Between: The Commissioner of Income Tax (Central), Hyderabad. … Appellant AndM/s. Omega Shelters Pvt. Ltd.,Secunderabad. …. Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI I.T.T.A.No.293 OF 2013 Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Mr. J.V. Prasad, learned counsel for the appellantand gone through the impugned judgment and order of the learnedTribunal. It appears, the learned Tribunal has given a fact finding that theadditions made by the Assessing Officer are not supported by any factsand figures, which can demonstrate that the method of accounting policyadopted by the assessee has resulted in under estimation of the profit. Therefore, no question of law is involved in this appeal. Theappeal is accordingly dismissed. ___________________ K.J. SENGUPTA, CJ _________________ G. ROHINI, J 17.07.2013 pnb