| Case ID |
0f47d222-5b5d-46a2-9f92-679149d2c8d5 |
| Body |
View case body. Login to View |
| Case Number |
INCOME-TAX APPEAL NO. 87 OF 2003 |
| Decision Date |
Aug 25, 2003 |
| Hearing Date |
|
| Decision |
The appeal was dismissed as the findings related to the facts of the case and there was no legal error in the Tribunal's order. The Assessing Officer's rejection of the accounts was upheld based on the inability of the petitioner to substantiate the validity of the purchases. The question of whether the sarees were of 4.5 or 4.39 metres was deemed a pure question of fact, which could not be interfered with in the appeal under section 260A. The Tribunal's conclusion that the purchases were bogus was supported by the evidence presented during the assessment proceedings. |
| Summary |
This case involves an income tax appeal by Brijesh Textiles against the Commissioner of Income tax regarding the rejection of their accounts under Section 145A of the Income-tax Act, 1961. The Assessing Officer found that the purchases made by the petitioner were not verifiable and that the sarees produced were misrepresented in terms of length. The Tribunal upheld the rejection, indicating that the claims made by the petitioner were unsupported by evidence, leading to the conclusion that the purchases were indeed bogus. The court emphasized that factual determinations made by the Tribunal could not be challenged under section 260A, as it only allows for appeals on legal errors. This case highlights the importance of maintaining proper documentation and the challenges faced by manufacturers in proving the legitimacy of their accounts. The ruling reinforces the principle that the courts will not interfere with findings of fact made by lower tribunals unless there is a clear error of law. Keywords such as 'Income Tax Appeal', 'Brijesh Textiles', 'Assessing Officer', and 'Section 145A' are relevant for SEO optimization. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
M. Katju,
U. Pandey
|
| Lawyers |
learned counsel for the appellant
|
| Petitioners |
Brijesh Textiles
|
| Respondents |
Commissioner of Income tax
|
| Citations |
2003 SLD 3310,
(2003) 264 ITR 669
|
| Other Citations |
CIT v. Laxminarain Badridas [1937] 5 ITR 170 (PC),
State of Kerala v. C. Velukutty [1966] 60 ITR 239 (SC),
Brij Bhushan Lal Parduman Kumar v. CIT [1978] 115 ITR 524 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
145A
|