IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 455 OF 2006 MAHALAXMI FABRIC MILLS LTD. ... Appellant VERSUS A.C.I.T. CENTRAL CIR 2(3) AHMEDABAD ... Respondent ORDER In impugned judgment passed by High Court, High Court has noted as many as ten issues which were proposed by appellant/assessee. These issues are discussed and after discussing findings of Tribunal and lower authorities on this issue, High Court passed following order: - 7. In light of findings of fact recorded by Tribunal and considering requirement of provisions of Section 145 of Income Tax Act, 1961, it is apparent that no question of law, much less substantial question of law, can be said to arise out of impugned order of Tribunal in so far as controversy sought to be raised by proposed questions [a] to [g] are concerned. 8. In relation to proposed questions [h], [I] and [j] are concerned, learned counsel has placed on record copy of grounds of appeal filed before Tribunal. It is apparent that assessee had specifically raised issue vide ground Nos. 2, 3 and 4 before Tribunal. Tribunal has, it appears through oversight, not dealt with said grounds of appeal. In circumstances, on appellant assessee moving appropriate application seeking rectification of impugned order of Tribunal, needless to state that Tribunal shall deal with said grounds of appeal after giving opportunity of Signature Not Verified hearing to both sides and dispose of same on Digitally signed by Gulshan Kumar Arora Date: 2015.09.10 merits. 17:41:50 IST Reason: It is clear from above, as far as proposed C.A. No. 455/2006 1 questions (h), (i) and (j) are concerned, matter was remanded back to Tribunal and in respect of other issues, court concluded that no question of law arises for consideration. We have gone through other issues also and find that observations of High Court are correct inasmuch those issues are purely factual in nature. We, thus, do not find any merit in this appeal which is, accordingly, dismissed. ......................., J. [ A.K. SIKRI ] ......................., J. [ ROHINTON FALI NARIMAN ] New Delhi; August 05, 2015. C.A. No. 455/2006 2 ITEM NO.105 COURT NO.12 SECTION IIIA S U P R E M E C O U R T O F I N D I RECORD OF PROCEEDINGS Civil Appeal No. 455/2006 MAHALAXMI FABRIC MILLS LTD. Appellant(s) VERSUS A.C.I.T. CENTRAL CIR 2(3) AHMEDABAD Respondent(s) (With interim relief and office report) Date : 05/08/2015 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Appellant(s) Mr. Bhargava V. Desai, Adv. For Respondent(s) UPON hearing counsel Court made following O R D E R appeal is dismissed in terms of signed order. (Nidhi Ahuja) (Suman Jain) COURT MASTER COURT MASTER [Signed order is placed on file.] C.A. No. 455/2006 3 Mahalaxmi Fabric Mills Ltd. v. A.C.I.T. Central Circ. 2(3), Ahmebadad