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2016 (12) TMI 352 - HC - Income TaxRevision u/s 263 - erroneous order or not - assessment of income - the subject amount of Rupees Six crores was credited to the personal account of the assessee - Held that:- There is a categorical finding of the learned Tribunal that the subject amount of Rupees Six crores has been credited into the bank account of the respondent represents the income of M/s. Britto Amusement Pvt. Ltd. and has to be added in its hands. The learned Tribunal also noted that the assessment were centralized and the same Assessing Officer has taken a view and accepted the stand taken by the said Company that such amount were to be assessed in the hands of the private company. Taking note of the said observations of the learned Tribunal and the findings of facts which have not been assailed by the learned counsel for the appellant and as the subject amount admittedly has been assessed in the name of the said Private Limited Company, the question of interfering in the impugned order passed by the learned Tribunal would not at all be justified. The substantial question of law proposed by the appellant as such would not arise in the present appeal taking note of the findings of the learned Tribunal
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