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2019 (7) TMI 1224 - GUJARAT HIGH COURTAddition on account of the excess burning loss - loss shown by the assessee ranging from 7.64% to 10% - AO estimated the burning loss @2% of the total input of the raw material - Tribunal deleted this addition but confirmed addition based on GP rate of earlier year - HELD THAT:- Having heard Ms.Mauna Bhatt, learned Senior Standing counsel appearing for the revenue and having gone through the materials on record, we are of the view that no error not to speak any error of law could be said to have been committed by the tribunal in recording the aforesaid findings. The matter is substantially on facts much less on any question of law. In view of the concurrent findings of fact recorded by two revenue authorities against the revenue, we are not inclined to disturb such finding. In the result, this appeal fails and is hereby dismissed.
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