TMI Blog1996 (9) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... asking us almost in disguise to reappreciate the factual position in regard to which the Tribunal is the final authority and that too as to whether the assessee carried on the business of manufacture of bricks. 2.. The limits of our statutory jurisdiction under section 41 of the Act is only to find out as to whether the Tribunal has failed to decide any question of law or has either erroneously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he has no brick business and he is not a brick dealer. 4.. Then what we get is the conduct of local enquiry regarding the dealer and an understanding therefrom that the assessee was doing business at Kolencherry during 1984-85 and also in 1985-86 and 1986-87. This was also at Naduvannoor in the lands belonging to Palakkappilly family. From this assessment order no other material is placed on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority rejected the contention of the assessee that he was actually an employee in Telco, Alwaye with a remark that the evidence of a certificate that the assessee was an employee in Telco, Alwaye could not be evidenced that he had done the business. Similarly the certificate of the Panchayat Executive Officer is also rejected by the first appellate authority with the reason that even the certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the record, even if the question is left to us to consider on our own was justified reluctance to interfere in the matter. The material on record shows that the assessee is actually employed as a welder in a well-known industrial concern in the name and style of Telco at Alwaye. The certificate of the Panchayat also shows that no licence was given to him for the years 1984-85 and 1985-86 clingi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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