GURVINDER SINGH RANDHAWA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The present appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), is against the order dated November 17, 2011, passed by the Income-tax Appellate Tribunal, Bench "B", Chandigarh (for short "the Tribunal"), in I.T.A. No. 157/Chandi/2011 for the assessment year 2006-07. The assessee has claimed the following substantial question of law in the present appeal:

(2.) Learned counsel for the appellant has vehemently argued that the average rate on which assessment was framed by the Tribunal at Rs. 8,000 is not reasonable, as it is not possible that all surgeries would give rise to income at the said scale. He relies upon the judgment of the hon'ble Supreme Court reported as CST v. H.M. Esufali H.M. Abdulali, 1973 90 ITR 271 and a subsequent judgment of the Bombay High Court reported as CIT v. Dr. M.K.E. Memon, 2001 248 ITR 310 wherein it has been held that the Assessing Officer cannot estimate the undisclosed income on arbitrarily basis.

(3.) We have heard learned counsel for the appellant and find that the substantial question of law framed does not arise for consideration.