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TMI Blog2013 (2) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... the husband. That would amount to taking contradictory or inconsistent stands without any just cause. Therefore, no infirmity or error of law in the decision of the Tribunal. Its order does not give rise to any substantial question of law as it is based on not only the findings of fact but also on the Revenue's own conduct - against revenue. - ITA No.43/2013 - - - Dated:- 30-1-2013 - MR BADAR DURREZ AHMED AND MR R.V.EASWAR, JJ. For the Petitioner : Mr Sanjeev Rajpal JUDGMENT R.V.EASWAR, J This appeal has been filed by the Revenue and it is directed against the order passed by the Income Tax Appellate Tribunal ( Tribunal‟ for short) on 22nd June, 2012 in ITA(SS) No.61/Del/2009. The Revenue seeks admission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the income tax authorities should be given more weight. It was also claimed before the AO that the income from M/s Transworld International was declared in the returns filed in the name of assesssee‟s wife. This claim was also brushed aside by the AO as irrelevant. It was in these circumstances that the aforesaid addition came to be made in the block assessment order. 3. On appeal the CIT (Appeals) deleted the addition of Rs.26,27,610/-, following his predecessor‟s order. It appears that his predecessor had deleted the additions on the ground that the income from Transworld International had been disclosed in the returns filed by the assessee‟s wife under Section 139(1) of the Act. 4. The Revenue carried the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which she was held to be the owner of M/s Trans World International from the assessment year 1997-98 and that her husband, the assessee before us, was the owner of the said concern only upto the assessment year 1996-97. The finding as to the ownership of a particular business is a finding of fact. In the present case the CIT (Appeals) had found as a fact that from the assessment year 1997-98 it was the assessee‟s wife Mrs. Pallavi Sood who was the owner of M/s Trans World International. It was on that basis that she had filed the return of income and the finding of the CIT (Appeals) was also accepted by the Revenue. The finding of fact has not been challenged before us as perverse. It seems to us that the Revenue, having accepted the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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