LAWS(ALL)-1998-2-57

COMMISSIONER OF INCOME TAX Vs. AMAR SINGH

Decided On February 12, 1998
COMMISSIONER OF INCOME TAX Appellant
V/S
AMAR SINGH Respondents

JUDGEMENT

(1.) THESE are applications under S. 256(2) of the IT Act, 1961, ('the Act') by the CIT, Agar, praying that the Tribunal, Delhi Bench 'A', New Delhi, be directed to draw up a statement of the case and refer the following questions for the opinion of this Court :

(2.) THE proceedings pertained to the asst. yr. 1974-75 and 1975-76. The facts are that the present assessee-respondent was a partner in the firm Vishwanath Amar Singh. His sons S/Shri Sunheri Lal and Bhagwati Prasad were carrying on an independent business in the name of Sunheri Lal Bhagwati Prasad (SLBP). There was a survey at the business premises of SLBP and on the basis of certain papers found during the survey, an addition of Rs. 1,96,000 for the asst. yr. 1974-75 and Rs. 2,53,000 for the asst. yr. 1975-76 was made to the income of SLBP. During the assessment proceedings of that firm one Benarasi Das, who was a Munim, was examined and he stated that the aforesaid amounts pertained to the present assessee Amar Singh. The ITO did not accept this contention and made the aforesaid additions, which were ultimately deleted by the Tribunal on the finding that the amounts belonged to the present assessee Amar Singh.

(3.) THE Tribunal in a detailed order examined the entire evidence on record and came to the conclusion that the material on record does not sustain a finding that the amount in question belonged to the assessee-respondent. This is a pure finding of fact and is conclusive between the parties, Sri. R.K. Agarwal, the learned Standing Counsel for the Revenue, could not convince us that any question of law arises from the orders of the Tribunal. The applications are, accordingly, rejected.