1928 (2) TMI 2

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..... ion in submitting this case, we decline to issue notice, on the ground that no question of law arise. The controversy has arisen with regard to the profits of a sweet-seller, who keeps no books, and who in accordance with an admittedly correct notice issued to him did the right thing and brought up his witnesses, one of whom was a Pujari, and two were writers of accounts in two shops. They gave .....

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..... assessee is discontented with the result. Many taxpayers suffer from the same complaint. It is a pity, but it is often the case that they regard anybody in authority, and particularly the Income-tax Office as their natural enemy. As a matter of fact, it is sound tactics, when a man is the final tribunal of a question of fact on which you have to pay income-tax, to humour him as much as possible, n .....

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..... ther the gentleman making the assessment has decided against the weight of evidence, or decided a fact of which there is no evidence, or has disregarded evidence which he ought to have taken into account. To open the door for one moment to such a contention would turn this Court into a court of appeal of fact with regard to every assessment in which the assessee was dissatisfied with the decision. .....

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..... y the Evidence Act. For the very reason that it is a sort of private inquisition. Income-tax authorities are expected to be scrupulously fair to members of the public who treat them fairly, but there is a duty corresponding to the right, and if an assessee wants to be treated fairly the least he can do is to treat the Income-tax Officer fairly and lay the facts fully before him. There no suggestio .....

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..... hat the slightest attempt to open the door to appeals to this Court on what are alleged to be mixed questions of law and fact, but are really only questions of a fair figure of assessment, must be discouraged, the better; otherwise we should be inundated, or the Commissioner would be inundated, with applications to state cases. We are clearly of opinion that no question of law arises, and therefor .....

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