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TMI Blog2008 (1) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... additions were rightly deleted by the Commissioner of Income and the Income-tax Appellate Tribunal is a pure question of fact, and cannot be said to be tantamounting to any substantial question of law. The appeal is consequently dismissed. – Decision in favor of assessee – against the revenue - 71 of 2004 - - - Dated:- 30-1-2008 - N. P. GUPTA and DEO NARAYAN THANVI JJ. K K Bissa for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessment was not brought on record by the Assessing Officer?" 3. The Assessing Officer, in this case, has rejected the books of account of the assessee, and had made an assessment under section 145 i.e., best judgment assessment, and made certain additions under different heads, like outdoor patients income, investigation income, minor operation income, delivery case income, major ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Assessing Officer to justify the additions to the effect, as to whether, the receipts have been suppressed, and the additions have been made on the estimate basis, without any material in his possession. Then, accepting the reasons, given by the assessee, it was found by the learned Tribunal, that the additions were rightly deleted by the learned Commissioner. 6. We have heard learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned income. It has also been held therein that the conclusions arrived at in this regard, are findings of fact. 7. In that case, the assessee was a dealer in marble. The Assessing Officer id found that the trading accounts of the assessee were not backed up with quantitative and qualitative stock details, and there was considerable fall in the gross profit rate. Invoking the provisions of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue also, in our view, the question, as to whether the additions were rightly deleted by the Commissioner of Income and the Income-tax Appellate Tribunal is a pure question of fact, and cannot be said to be tantamounting to any substantial question of law. The question, framed by this court on December 9, 2004, is therefore answered against the Revenue, and in favour of the assessee. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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