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| The Tax Publishers2020 TaxPub(DT) 0372 (SC) INCOME TAX ACT, 1961
Section 261 Section 145(3)
Where the assessee preferred SLP to appeal against the judgment of Allahabad High Court in Deepak Rugs, Hariyawan Gyanpur Road, Bhadohi v. CIT [ITA No. 50 of 2009, dt. 12-7-2019] : (2019) 418 ITR 179 (All) : 2019 TaxPub(DT) 5193 (All-HC), whereby the High Court held that rejection of books of account had arisen because assessee could not produce details of weavers to whom heavy payments had been made, that finding recorded by the Tribunal regarding rejection of books was concluded finding of fact recorded on the basis of material and evidence on record and no substantial question of law was emerging from Tribunal's order, the Supreme Court dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Appeal to High Court - No substantial question of law--AO rejected assessee's books
Assessee preferred SLP to appeal against the judgment of Allahabad High Court in Deepak Rugs, Hariyawan Gyanpur Road, Bhadohi v. CIT [ITA No. 50 of 2009, dt. 12-7-2019] : (2019) 418 ITR 179 (All) : 2019 TaxPub(DT) 5193 (All-HC), whereby the High Court held that rejection of books of account had arisen because assessee could not produce details of weavers to whom heavy payments had been made that, finding recorded by the Tribunal regarding rejection of books was concluded finding of fact recorded on the basis of material and evidence on record and no substantial question of law was emerging from Tribunal's order. Held: The Supreme Court dismissed the SLP.
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