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2013 (3) TMI 441 - HC - Income TaxUnaccounted stock of 18869 Metric Tones (M.T) of ore - survey u/s 133(a) by DDIT(Inv) - application before ITAT for bringing additional evidence on record rejected as the relevant material was available with the assessing officer - Held that:- No substantial question of law will arise in this appeal as all the three authorities have taken into consideration material which is on record and have carefully given their finding. Inspite of the several opportunities given to the appellant the documentary evidence was not produced on record to establish the same and only at the time of hearing of the appeal before ITAT an application for bringing additional evidence on record was filed even then the said application was considered and was rejected by reasoned order. Therefore, no case is made out for interfering with the orders passed by the authorities below. All the authorities have considered the evidence on record. The appellant on the other hand is not being in a position to establish or to give satisfactory reason in respect of unaccounted iron ore to the tune of 18869 M. T - against assessee.
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