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2005 (12) TMI 57 - HC - Income TaxRejection of Accounts - "(i) Whether Tribunal's finding that in the case of surveys the method of assessment shall be estimation of profit as per the past history and addition over and above the amount surrendered is justifiable and correct in law? (ii) Whether Tribunal was justified in not taking into consideration the various reasons for deletion of addition given by the Commissioner of Income-tax (Appeals) ignoring the facts that the appellant deals with different types of qualities, quantities, sizes and old and new type of bardana as per its own decision of earlier years and restoring the addition is perverse? (iii) Whether Tribunal was justified in finding that the estimation is justifiable because the books of account have been rejected which is against the fact as there is no rejection of books of account or book results? (iv) Whether Tribunal was justified in reversing the decision of the Commissioner of Income-tax (Appeals) and restoring the addition?" –said findings are pure findings of fact and do not give rise to any question of law, much less a substantial question of law - appeal dismissed
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