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TMI Blog2006 (10) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Belgaum to which the growers of the cashew nuts normally come and sell their products. For the year 1992-93, the assessing authority added a sum of Rs. 16,05,000 by invoking the provisions of section 40A(3) of the Income-tax Act, 1961 (for short, "the Act"). These payments were issued to M/s. Abhiruchi Departmental Stores. The assessing authority, noticing various cash payments contrary to the provisions of law, has chosen to proceed against the appellant. Aggrieved by the same, the appellant filed an unsuccessful appeal before the Com missioner. The order of the Commissioner was subsequently confirmed by the Tribunal. In these circumstances, the assessee is, therefore, before us in this appeal. 2 Heard Sri M. G. Kotresh, learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son is shown to the authorities in terms of rule 6 of the rules. In that view of the matter, the assessing authority passed an adverse order. The same was challenged before the appellate authority. The appellate authority noticed the material facts, including the statement made by the assessee in the case on hand. After noticing the factual aspects of the matter, the appellate authority has chosen to partly allow the appeal. When the same was challenged before the Tribunal, the Tribunal after referring to various aspects of the matter has chosen to say that rule 6 is not available to the assessee. In the light of the argument once again we have seen the order of the Tribunal. 6. From the material placed on record, we have seen that M/s. Ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts have rightly come to the conclusion that the case of the appellant is to be rejected in the case on hand. We have no hesitation in accepting all the three orders of the authorities. The argument of non-consideration of the material on record or non-application of the mind is not acceptable to us. The order of the Tribunal should be read as a whole. The Tribunal after noticing various aspects of the matter, has categorically ruled that rule 6DD is not available to the appellant. We are not inclined to accept the argument of the appellant. We do not find any legal errors in the orders passed by the authorities. The orders are based on facts. No question of law arises in the case on hand. 7 In these circumstances, we deem it proper to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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