TMI Blog1985 (9) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax. No such copies have been filed and none is present on behalf of the assessee-applicant. The assessee, M/s. Rajasthan Textile Industries, Kishangarh, is partnership firm which consists of partners, namely, Devendra Kumar, Moolchand and Smt. Keval Devi. This firm awarded sole selling agency for selling sized beams produced by it to M/s. Luhadia Brothers, a proprietary concern of Mrs. Ratan Devi, who was the wife of one of the partners, Devendra Kumar. Smt. Ratan Devi was conducting business of sales through an expert and a person experienced in the line, Madanlal Sethi who happened to be her sister's son. Nirmal Kumar, son of Smt. Ratan Devi, was also assisting her in the business. Then, the selling agency of M/s. Aditya Mills Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is there as regards the assessment years and, therefore, no question of law arises out of the order of the Income-tax Appellate Tribunal for making reference to this court. The petitioner, the assessee-firm, has framed the following questions of law, which, according to it arise out of the order of the Income-tax Appellate Tribunal: " 1. Whether, on the facts and in the circumstances of the case, there was material for the Tribunal to hold that Ratan Devi was a benamidar of the assessee-firm ? 2. Whether there was any material for the Tribunal to hold that no services were rendered by Ratan Devi when it has been accepted by the Department that more than 80% has been spent in earning that income on salary, telephone, etc., and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate Assistant Commissioner in not himself deciding the issue but setting it aside to be made de novo ? " The only question involved in these applications is as to whether Smt. Ratan Devi was a benamidar of the assessee-firm, and as to whether this point is a question of fact or a question of law. In Addl. CIT v. Usmanbhai Islambhai Tonk, the point was about some cash credit entries which were found in the account books of the assessee. In that case, it was observed that the burden lay on the assessee to show that the cash credit entries found in the books of account (sic). Then, it was for the assessee to offer an explanation, but it was equally clear that it was for the Income-tax Officer and later for the Appellate Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered by the learned Tribunal and after appreciating the entire record, the Tribunal held that Smt. Ratan Devi was a benamidar of the assessee firm. So, on the question of fact, there is a concurrent finding of the Incometax Officer as well as the Tribunal. In Karamchand Thapar and Bros. Pvt. Ltd. v. CIT[1971] 80 ITR 167 (SC), it has been observed as under (at p. 171) : " In our opinion, it was wholly impermissible for the High Court to disturb the findings of fact reached by the Tribunal. The Tribunal was the final fact-finding authority. The facts found by it could have been challenged only on certain recognised grounds. Neither the High Court nor this court has jurisdiction to reappreciate the material on record to find out whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the reference jurisdiction, the High Court was not competent to find facts for itself. " After considering the arguments of learned counsel for the Revenue, we are of the opinion that the question as to whether Smt. Ratan Devi was a benamidar of the assessee-firm or not, is a question of fact, and this question of fact has been discussed by the Income-tax Appellate Tribunal, in detail, in its order, and this court is not competent to go into that finding of fact. The points for reference made by the assessee are all questions of fact. No question of law arises out of the order of the Appellate Tribunal which needs reference to this court by the assessee-firm. As this court has no jurisdiction to go into the findings of fact, the refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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