2010 (7) TMI 37

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..... that: - Tribunal has given cogent reasons for its conclusion and that the appellant has, in the present proceedings essentially challenged findings of fact - a question of fact becomes a question of law, if the finding is either without any evidence or material, or if the finding is contrary to the evidence, or is perverse or there is no direct nexus between conclusion of fact and the primary fac .....

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..... ock assessment period 01st April, 1995 to 04th March, 2002. 2. Briefly stated the facts of the present case are that on 04th March, 2002, a search and seizure operation was conducted at the appellant and his son's premises. Jewellery weighing 1737.5 gms valued at Rs.7,81,875/- was found during the search and seizure operation. 3. Mr. Bharat Beriwal, learned counsel for appellant contended th .....

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..... e. Moreover, the affidavits of the persons who had supported the appellant's version were prepared in December, 2002 and March, 2004 and yet the same had not been filed before the Assessing Officer. 5. The Tribunal has also held that the appellant's contention that some of the slips were not seized by the search party was not substantiated by evidence. 6. Keeping in view the aforesaid order o .....

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