Principal Commissioner Of Income Tax v. Sunil Arora
[Citation -2015-LL-0922-2]

Citation 2015-LL-0922-2
Appellant Name Principal Commissioner Of Income Tax
Respondent Name Sunil Arora
Court HIGH COURT OF ALLAHABAD
Relevant Act Income-tax
Date of Order 22/09/2015
Judgment View Judgment
Keyword Tags finding of fact • revisional order of cit
Bot Summary: Court No. - 37Case :- INCOME TAX APPEAL No. - 232 of 2015Appellant :- Principal Commissioner Of Income TaxRespondent :- Sunil AroraCounsel for Appellant :- Manu Ghildyal,S.C.Hon'ble Tarun Agarwala,J.Hon'ble Surya Prakash Kesarwani,J.The assessment order was set aside by theCommissioner of Income Tax in proceedingsunder Section 263 of the Income Tax Act, onthe ground, that the assessee had failed toproduce the books of account before theassessing authority. In second appeal filed bythe assesse the Tribunal has given a specificfinding, namely, that the books of account wereproduced before the assessing authority, whichwas test checked and this fact has beenrecorded in the order sheet of the assessingauthority. This being a finding of fact, which isnot rebutted, we are of the opinion that nosubstantial question of law arises forconsideration.


Court No. - 37

Case :- INCOME TAX APPEAL No. - 232 of 2015

Appellant :- Principal Commissioner Of Income Tax
Respondent :- Sunil Arora
Counsel for Appellant :- Manu Ghildyal,S.C.

Hon'ble Tarun Agarwala,J.
Hon'ble Surya Prakash Kesarwani,J.
The assessment order was set aside by the
Commissioner of Income Tax in proceedings
under Section 263 of Income Tax Act, on
the ground, that assessee had failed to
produce books of account before the
assessing authority. In second appeal filed by
the assesse Tribunal has given specific
finding, namely, that books of account were
produced before assessing authority, which
was test checked and this fact has been
recorded in order sheet of assessing
authority. This being finding of fact, which is
not rebutted, we are of opinion that no
substantial question of law arises for
consideration.
The appeal is dismissed.
Order Date :- 22.9.2015
AKJ


(Surya Prakash Kesarwani,J.) (Tarun Agarwala,J.)
Principal Commissioner Of Income Tax v. Sunil Arora
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