9911796707
TMI Blog2001 (10) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Act, 1961 (in short "the Act"). The following question has been proposed for adjudication: "Whether, on the facts and circumstances of the case and in the face of regular audited books in which no defect is found the learned Income-tax Appellate Tribunal is correct in making estimate of income from hiring of truck business and in not following the assessment order for 1988-89?" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration they found the fact situation to be similar and therefore have upheld the estimate. At this juncture, it is to be noted that the assessment, as was originally made, was set aside by the Tribunal for fresh adjudication and the assessment which is under consideration was made by the Assessing Officer pursuant to the order of the Tribunal. Some of the findings recorded by the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as made at the time of the original assessment." The Commissioner of Income-tax (Appeals) dealt with the assessee's plea that the fact situation was different from that of 1984-85. After having considered the submission, it was noted as follows: "I have examined the contentions of the assessee's authorised representative. The expenses incurred by the drivers are not supported by proper vouchers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand and came to the following findings: "Since the facts and circumstances and the system of maintaining the accounts and the evidence available in the form trip sheets for both these years are same as were in the assessment year 1984-85 and the assessee having not challenged the order of the Tribunal, I am unable to deviate from the findings of the Tribunal and consequently find no reason for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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