COMMISSIONER OF INCOME TAX Vs. PRATIMA PRASAD

JUDGEMENT

(1.) This appeal has been preferred by the Commissioner of Income Tax, Ranchi, against the judgment and order dated 13th April, 2006, passed by the Income Tax Appellate Tribunal, Ranchi Circuit Bench, Ranchi in I.T. (SS) No. 13/Pat/2004 for the block assessment year running from 1st April, 1987 to 27th October, 1997, whereby, the order passed by the Commissioner of Income Tax (Appeals), Jamshedpur, dated 30th October, 2003, has been upheld by the learned Tribunal.

(2.) Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, we see no reason to entertain this appeal, mainly for the following facts and reasons:

(3.) Thus, we see no reason to entertain this Tax Appeal and no substantive question of law is involved in this Tax Appeal. In fact, this Tax Appeal is based upon the facts of the case and as stated herein above, the additions made by Assessing Officer is absolutely baseless and without any evidence and rightly, therefore, they have been deleted by the CIT(Appeals) and ITAT vide order dated 30th October, 2003 and 13th April, 2006, respectively.