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TMI Blog2013 (7) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Arun Kurian Joseph Standing Counsel for Income Tax Dept. JUDGMENT (The Judgment of the Court was made by Chitra Venkataraman, J.) The following substantial questions of law are raised by the assessees seeking admission of the present Tax Case Appeals, preferred as against the orders of the Income Tax Appellate Tribunal, Chennai 'D' Bench dated 30.01.2013 in Appeal Nos.2067 & 2068 (MDS)/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n TC(A).No.375 of 2013, along with Stanley Rajan (Assessee in TC(A).No.376 of 2013), constituted a partnership firm. The assessees explained that these monies belonged to various people who had entrusted the same with them for getting various civil works done in respect of their house properties; they were providing artisans, carpenters, masons and other skilled workers to all the needy people in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsion. 4. The Assessing Officer, hence, called upon the assessees to give evidence in support of their contention. Except for pointing out that they had withdrawn a sum of Rs.7,50,000/- each, there were no materials to show that these monies were utilised for making payments to various persons. In the background of these facts, assessment order was made by the Income Tax Officer adding Rs.50,75,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment under Section 143(3) of the Act could not be interfered. Aggrieved by the said order, the present Tax Case Appeals have been filed. 7. It may be noted that the assessees filed Miscellaneous Applications before the Income Tax Appellate Tribunal, contending that the cash deposits should have been treated as unexplained cash credits and the same should not be treated as undisclosed bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem to substantiate that the said sums were paid to them by the neighbourhood people for carrying out certain construction activity like floor laying, carpentry, interior decoration etc., In the circumstances, being pure findings of fact, we do not find any substantial question of law to admit the appeals. Consequently, the Tax Case Appeals are dismissed at the admission stage itself. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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