Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 692 - MADHYA PRADESH HIGH COURTAssessment of income - Held that:- Additions made or the deletions granted by the appellate authority. These additions and deletions are based on scrutiny of the records or the account books and the orders passed by the Tribunal indicate that they are based on factual assertions of various material that were available on record and the additions or deletions have been ordered after evaluating the factual aspects of the matter and the orders passed are based on appreciation of the documentary evidence and on scrutiny of the facts based on record, the orders concurrent in nature passed by both the Commissioner (Appeal) and the Tribunal are nothing but evaluation of the account books, documents and various other evidence available on record. In the assessment so made, on scrutiny of the records, we find that no substantial questions of law are involved warranting consideration in these appeals under section 260- A, as we find each and every addition either upheld by the Tribunal or interfered with by the Tribunal and by the Commissioner (Appeal) to be nothing but analysis of the account books, documents and various other material available on record and the decision is taken after due analysis of the same. - the appeals stand dismissed.
|