9911796707
TMI Blog2010 (6) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 260A of the Income-tax Act, 1961 aggrieved by the order dated 8-8-2008 in ITA No. 513/Coch/2007 on the file of the Income-tax Appellate Tribunal, Cochin Bench. The assessment year is 2004-05. 2. For the said assessment year the appellant herein filed return declaring an income of Rs. 6,86,025 whereas the assessing authority came to the conclusion that the appellant had a total income of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate Tribunal recorded that though the appellant herein was asked to appear before the assessing authority, the appellant could not appear before the Assessing Officer and did not adduce any evidence though he was permitted to produce evidence to substantiate his claim. 6. In the background of the abovementioned fact, the instant appeal is filed framing the following questions for considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law." 8. It can be seen from the above that an appeal to this Court is maintainable if only this Court is satisfied that the case involves a substantial question of law. The questions extracted above, by no stretch of imagination can be categorised as substantial question of law. The appellant seeks a rehearing on the questions of fact. In the circumstances, we do not see any reason to entertai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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