RAJENDRA SINGH YADAV Vs. INCOME TAX OFFICER, BHILWARA

JUDGEMENT

(1.) HEARD the learned counsel for the parties.

(2.) THIS appeal was admitted on the following substantial question of law by this Court on 5th July, 2010:-

(3.) LEARNED counsel for the appellant submitted that the finding of Appellate Authority as well as Assessing Officer that assessee is owner of 13 trucks was challenged as the said point was taken in written submission and the said observation made by Appellate Tribunal is not correct. Admittedly no affidavit has been filed by the arguing counsel, who argued the appeal before the Income Tax Appellate Authority that he argued and challenged the finding of fact in this regard before the Appellate Tribunal.