BALLABH DAS KATTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) We heard counsel for the appellant and perused the order passed by the Tribunal. On a careful consideration of the findings recorded by the Tribunal, we find that the findings are concluded on facts.

(2.) The counsel for the assessee -appellant sought to place reliance upon the decision of Delhi High Court in the case of Vinay Kumar Modi v/s. CIT : [2005] 272 ITR 91 : 142 Taxman 462, wherein the Delhi High Court observed thus:

(3.) It is pertinent to notice that in case of Vinay Kumar Modi (supra) Delhi High Court observed that there was no indication that Assessing Officer made enquiries from the printer who printed the invitation cards or the person who made arrangement for tents, furniture, etc. and objection was found to have been made on surmises and conjectures. That does not seem to be the case here as on diverse aspects the queries were made by the Assessing Officer to the assessee and after consideration of the reply, the assessment order was framed. The finding recorded by the Tribunal are concluded on facts. No substantial question of law arises. Special appeal is dismissed in limine.