TMI Blog1994 (11) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and accordingly the Tribunal has made a statement to this court. The petitioner, a partnership-firm, carried on the business of supply of moong dhal in the district of Sundargarh. When the Government of Orissa in the Community Development Department invited tenders for supply of moong dhal to some districts in the State, the petitioner offered to supply the same to the Collectors of Sambalpur and Sundargarh districts and his offer having been accepted, the petitioner supplied the same. To ensure the supply, the petitioner purchased moong dhal from different millers of Andhra Pradesh and brought the same to Sambalpur either by rail or by truck. During the year in question, the petitioner had purchased 2,905 bags of dhal and it was found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the certificate produced by the assessee could not have been held to be not genuine and the Income-tax Officer should have allowed the assessee's prayer of examining the concerned officer on commission. It, therefore, allowed the shortage claimed by the assessee to the tune of seven per cent. and deleted the addition made by the Income-tax Officer. The appeal thus having been allowed, the Department filed the second appeal before the Tribunal. The Tribunal having considered all the relevant documents came to the finding that the shortage shown by the assessee was unusual and the explanation furnished by the assessee is not reliable. It also found that the certificate on the face of it was not reliable and, therefore, it must be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65,000 against the original addition of Rs. 77,112 made by the Income-tax Officer. On the materials, in our considered opinion, the Tribunal was justified in making the addition of Rs. 65,000 and, therefore, our answer to the question posed is against the assessee and in favour of the Revenue. Mr. Rath, learned counsel for the assessee, however, contends with vehemence that another question of law really arises for the opinion of this court out of the order of the Tribunal, namely, whether the findings of the Tribunal can be said to be merely on suspicion and conjectures rather than on appreciation of evidence and as such whether the Tribunal was justified in reversing the conclusions of the appellate authority. In view of the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
