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2011 (1) TMI 1203 - HC - Income TaxAddition - Estimation of work in progress - when there is no evidence on record to indicate that any work was actually carried out for the remaining period of the relevant previous year after the period in respect of which the last bill had been raised, the addition made by the Assessing Officer is based purely on assumption that some work must have been carried out during the said period. The Tribunal was, therefore, justified in upholding the deletion of the addition. Besides, the conclusion arrived at by the Tribunal is based upon findings of fact recorded by it after appreciating the evidence on record. In the circumstances, in the absence of any infirmity being pointed out in the findings of fact recorded by the Tribunal, the impugned order being based solely on findings of fact does not give rise to any question of law so as to call for intervention by this Court.
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