Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 706 - PUNJAB & HARYANA HIGH COURTRejection of books of accounts - question of law - Held that:- When questions of law framed by the assessee are mapped on the canvass of facts and circumstances of this case, it turns out to be clearly a case which has no legal implications to be resolved and rather is entirely dependent upon fact situations which have adequately been dealt with by the statutory authorities within the sweep and domain of their jurisdiction. When the questions proposed by the appellant have neither legal contours nor have any legal aspect to be discussed, debated or decided or legal complications to be resolved, these questions framed in this appeal, cannot be termed as questions of law much less substantial questions of law. When Assessing Officer had rejected books of accounts of the assessee under Section 145(3) of the Act and this finding of fact has been affirmed consecutively by the two statutory appellate authorities which had then proceeded to deal with the entries in such books of accounts under different heads and had rendered their verdicts which have no potential for exposition of any legal theory or concept, the appeal is not maintainable under Section 260A of the Act - Decided against assessee.
|