Deputy Commissioner of Income-tax-2(1), Chhattisgarh v. Aarti Infrastructure and Buildcon Ltd
[Citation -2020-LL-0121-36]
Citation | 2020-LL-0121-36 |
---|---|
Appellant Name | Deputy Commissioner of Income-tax-2(1), Chhattisgarh |
Respondent Name | Aarti Infrastructure and Buildcon Ltd. |
Court | HIGH COURT OF CHHATISGARH |
Relevant Act | Income-tax |
Date of Order | 21/01/2020 |
Judgment | View Judgment |
Keyword Tags | preponderance of probability • question of law • documentary evidence |
Bot Summary: | The appeal is arising from the order dated 15.02.2018 passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur in IT(SS)A No.30/RPR/2013. The course and proceedings pursued by the Department, made the Assessee to feel aggrieved, who filed an appeal before the Commissioner where the appeal was allowed. This made the Department to take up a matter before the Tribunal referring to the facts and figures, where interference was declined and the appeal was dismissed. This, in turn is put to challenge in this appeal preferred by the Revenue, suggesting the following questions as the substantial questions of law : 1. Whether on the point of law and on the facts and circumstances of the case, the ITAT was justified in confirming the order of the CIT(A) who has erred by giving a finding which is contrary to the ratio of the decision of the Hon'ble Supreme Court in the case of CIT vs. S. Ajit Kumar in Civil Appeal No.10164 of 2010, wherein the Hon'ble Supreme Court has held that the material found from the premise of connected person can be utilized as evidence for making addition in the income of the assessee 4. Considering the nature of pleadings raised and also the discussion made by the Tribunal in detail, we are of the view that the decision has been rendered by the Tribunal clearly on question of facts and it does not involve any question of law; much less any substantial question of law. Interference is declined and appeal stands dismissed. |