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| The Tax Publishers2020 TaxPub(DT) 3760 (SC) CONSTITUTION OF INDIA, 1950
Article 137 Section 145(3)
Where the assessee preferred Review Petition against the order of Supreme Court dismissing the SLP and consequently the appeal preferred against the judgment of Allahabad High Court in Deepk Rugs v. CIT [ITA No. 50 of 2009, dt. 12-7-2019 whereby the High Court held that rejection of books was concluded finding of fact recorded on basis of material and evidence on record and thus, no substantial question of law emerged from Tribunals order, the Supreme Court perused the Review Petition and connected papers pertaining to record of SLP, and on finding no merit therein, dismissed the Review Petition.
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Review (Supreme Court) - Rejection of books, of account - No substantial question of law - Dismissal of SLP by Supreme Court
Assessee preferred Review Petition against the order of Supreme Court dismissing SLP and consequently the appeal preferred against the judgment of Allahabad High Court in Deepak Rugs v. CIT [ITA No. 50 of 2009, dt. 12-7-2019 whereby the Hight Court held that rejection of books of account had arisen because assessee could not produce details of payments made and the finding recorded by Tribunal regarding rejection of books was concluded finding of fact recorded on basis of material and evidence on record and thus, no substantial question of law emerged from Tribunals order. Held: The Supreme Court perused the Review Petitiion and connected papers pertaining to record of SLP, and on finding no merit therein dismissed the Review Petition.
REFERRED :
FAVOUR : Against the assessee.
A.Y. :
IN THE SUPREME COURT OF INDIA
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