Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 812 - HC - Income TaxAddition made on account of excess consumption of furnace oil - attempt was made by assessee for reappreciation of evidence which is not permissible. As noticed earlier, all the three authorities have concurrently come to the conclusion that in the stock of consumption of furnace oil in the pre-survey period as compared to post-survey period there was substantial difference and the assessee could not offer any satisfactory explanation for the said difference. Once that was so, the addition made by the Assessing Officer and sustained by the appellate authorities cannot be faulted, substantial question of law is answered against the assessee, appeal is dismissed.
|