2003 (8) TMI 35 - HC - Income Tax

Question of law - Assessee claimed that he had left India for the purposes of employment. The assessing authority as well as the Tribunal came to the conclusion that the assessee failed to produce any material to show that he had left India for the purposes of employment or that he had emigrated from the country for the same purpose. This being a finding of fact, cannot be reopened by us in appeal.

Summary

The High Court of Rajasthan dismissed the appeal as no question of law arose from the impugned order passed by the Income-tax Appellate Tribunal. The assessee failed to provide evidence that he had left India for employment purposes. The court upheld the Tribunal's decision as a finding of fact that cannot be reopened on appeal.