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TMI Blog2012 (6) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... is perversity in the finding of fact. Since instant appeal involves only on the question of facts, and no question of law, much less substantial question of law, arises. Appeal being bereft of merit, is dismissed. - TAX CASE NO. 57 OF 2010 - - - Dated:- 18-10-2011 - SATISH K. AGNIHOTRI AND RADHe SHYAM SHARMA, JJ. Rajeev Shrivastava and Sameer Shrivastava for the Appellant. Neelabh Dubey for the Respondent. JUDGMENT Satish K. Agnihotri, J. The Assessing Officer (for short 'the AO') Additional Commissioner, Income Tax, passed the assessment order under section 144 of the Income Tax Act, 1961 (for short 'the Act') on 03.12.2007 for the assessment year 2005-2006 on the basis of proceedings initiated after survey under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort 'the Tribunal') being I.T.A. no. 243/Jab/2008, and the revenue also preferred an appeal being I.T. No. 252/Jab/2008. The Tribunal, considering the case at length, held as under: "21.1 After hearing the rival submissions and on careful perusal of the materials available on record, keeping in view of the fact that the Ld. DR could not contradict the findings of the Ld. CIT (A), we find no infirmity in the order of the Ld. CIT (A). therefore, the order of the Ld. CIT (A) on the issue is upheld and the ground taken by the Revenue is dismissed. 22. Ground nos. 15 and 16, being general in nature, do not require any adjudication. Therefore, these grounds are dismissed. 23. In the result, the appeal of the Assessee is dismissed whereas th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , various documentary evidences in the form of confirmation letters, etc. could not be filed by the assessee before the AO, which have been filed during the course of the appellate proceedings before me, alongwith an application under Rule 46A. seeking admission of the same. Having regard to the facts and circumstances of the cases, these additional evidences are admitted in terms of Rule 46A. These are being discussed at relevant places while dealing with the respective issues." 7. Relying on several decisions, the CIT (A) held that the case cannot be categorized as "best judgment assessment" and thereafter, had discussed each and every issue raised therein by the parties. The Tribunal has concurred with the findings recorded by the CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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