THE HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A No.743 of 2014 DATE: 23.01.2015 Between: K. Gopi Hyderabad. Appellant And Commissioner of Income Tax VI, Hyderabad. Respondent This Court made following: HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.No.743 of 2014 JUDGMENT: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) Pre-admission notice was issued. We have heard learned counsel for parties and admit appeal on following substantial question of law: 1. Whether finding of learned Tribunal that no creditor was produced before Assessing Officer is absolutely erroneous and contrary to record and thereby, conclusion arrived at on basis thereof is legally sustainable or not? We have gone through order of Assessing Officer as well as Commissioner of Income Tax (Appeals) and it appears that both Officers concurrently found that no creditor was produced and moreover at one point of time, learned Tribunal remanded matter for reconsideration of issues. Thereafter, learned Tribunal found that no creditor was produced before Assessing Officer. Learned counsel for appellant seeks to rely on remand report submitted by Revenue Officials other than Assessing Officer to submit that creditors were produced before Assessing Officer and in spite of that, Commissioner of Income Tax (Appeals) did not consider this matter and learned Tribunal has disbelieved this fact erroneously. We are unable to accept this submission, as learned Tribunal has found that no one was produced and we do not find such finding absurd or perverse. Hence, we find no reason to interfere with impugned judgment and order. appeal is accordingly dismissed. No costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 23.01.2015 va K. Gopi v. Commissioner of Income-taxVI, Hyderabad