Itta/69/2002 Of Shaik Kutubuddin v. The Commissioner Of Income Tax

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.69 of 2002 DATED:24.9.2014 Between:Shaik Kutubuddin, Vetapalem,Prakasham. And … Appellant The Commissioner of Income Tax,Guntur. ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA ANDTHE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.69 of 2002 JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan JyotiSengupta) This appeal was unnecessarily admitted on the previousoccasion. We are of the view that in this matter no question of law, letalone substantial question of law involved for the following reasons: The Assessing Officer disbelieved the books of accounts. Assuch, the income was estimated and on that basis, the assessment wasfollowed. Even the assessment order was passed. Then the matter wastaken to Commissioner of Income Tax (Appeals), who deleted theaddition. The revenue then carried the matter in appeal before thelearned Tribunal. By the impugned judgment and order, the learnedTribunal found that the books of accounts are not free from defect. Assuch, the estimation of the income done by the Assessing Officer wasaccepted by the learned Tribunal. It is purely a question of fact and not aquestion of law. Since no other ground has been taken, we therefore, dismiss theappeal. Consequently, pending miscellaneous applications, if any, shallalso stand dismissed. No costs. __________________ K.J. SENGUPTA, CJ _________________ SANJAY KUMAR, J 24[th] September, 2014 pnb