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2007 (3) TMI 211 - HC - Income TaxAddition made on the basis of daily production - HELD THAT:- Since findings of fact of the two authorities to the effect that there is no difference in the recording of the production of the containers in the stock register, we do not find any reason to differ with the finding of facts recorded by these authorities. Thus, no fault can be found with the view taken by the Tribunal. The order of the Tribunal does not give rise to a question of law, much less a substantial question of law, to fall within the limited purview of section 260A of the Act, which is confined to entertaining only such appeal against the order which involves a substantial question of law. Accordingly, the present appeals are, hereby, dismissed.
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