9911796707
TMI Blog2016 (7) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... The Court : The subject matter of challenge in the appeal is a judgment and order dated 2nd February, 2011 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata in IT[SS] A No. 04/(Kol)/2007 for the block period from 1991-92 to 2001-02 by which the learned Tribunal dismissed an appeal preferred by the assessee. The aggrieved assessee has come up in appeal. The appeal was admitted on 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of search. On the date of search certain documents were seized. The Assessing Officer had made the assessment on the basis of the documents seized, but the books of account prepared by the assessee on the basis of those documents were rejected. There was also a survey at both the shops of the assessee and at such survey some documents were inventorized. The contention raised by Mr. Khaitan is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of the assessment proceedings are not supported by any bills / vouchers / memos they cannot be relied upon and therefore I reject the books u/s. 145 of the Income-tax Act, 1961." The rejection of the books on the basis of the aforesaid admission of the assessee himself was an order which was wholly backed by evidence and by no stretch of imagination the order rejecting the books of account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer was subsequently reduced by the CIT(A) and the same has been confirmed by the learned Tribunal. These are pure questions of fact. The ground of challenge is perversity. We have already indicated that the order passed by the Assessing Officer or the CIT(A) or the learned Tribunal and each of them is backed by evidence and the ground of perversity is altogether unmeritorious. The question, q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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