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M/S. Bharat Auto Works, Golghar, Gorakhpur Vs. the Commissioner of Income-tax U.P. -1, Lucknow. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberI.T.A. No. 342 of 1975
Reported in(1976)5CTR(All)15
AppellantM/S. Bharat Auto Works, Golghar, Gorakhpur
RespondentThe Commissioner of Income-tax U.P. -1, Lucknow.
Excerpt:
- - if on one of the reasons given by the tribunal there can be doubt about the credibility of the witnesses but other reasons are valid and good reasons this will not be a ground to hold that in rejecting the evidence the tribunal erred in law.k. b. asthana - we have heard learned counsel for the petitioner and the learned counsel for the opposite party. we do not think on the judgment and order of the tribunal of the assessee that the tribunal has discarded the evidence of the withnesses on affidavit on certain surmises and conjectures as also on a misreading of the record. may be in certain particulars in regard to one or two of the witnesses the tribunals estimate was inaccurate but substantially, we think, on a reading of the judgment of the tribunal, that it has considered the evidence fully and we cannot say that its assessment is vitiated on account of ignoring some positive rules of law and procedure. the tribunal was the final court of fact it was for it to assess the evidence. if on one of the reasons given by the.....
Judgment:

K. B. Asthana - We have heard learned counsel for the petitioner and the learned counsel for the opposite party. We do not think on the judgment and order of the Tribunal of the assessee that the Tribunal has discarded the evidence of the withnesses on affidavit on certain surmises and conjectures as also on a misreading of the record. May be in certain particulars in regard to one or two of the witnesses the Tribunals estimate was inaccurate but substantially, we think, on a reading of the judgment of the Tribunal, that it has considered the evidence fully and we cannot say that its assessment is vitiated on account of ignoring some positive rules of law and procedure. The Tribunal was the final court of fact it was for it to assess the evidence. If on one of the reasons given by the Tribunal there can be doubt about the credibility of the witnesses but other reasons are valid and good reasons this will not be a ground to hold that in rejecting the evidence the Tribunal erred in law. Learned counsel relied on Commissioner of Income-tax (Central) Calcutta vs . Daulatram Rawatmull : [1973]87ITR349(SC) but we do not think law declared in the case by the Supreme Court any way helps the petitioners. Here is the question of only assessment of the evidence of a witness and not the recording of any finding as to the rights of the parties. We are also not impressed with the argument raised that the rule of burden of proof has been wrongly applied and prima facie the assessee held established the loans that were advanced to him and it was then for the Department to prove by cogent evidence that the transactions entered were fictitious. We think only questions of fact arose before the Tribunal. We cannot say that the findings recorded by the Tribunal are erroneous. This petition is dismissed. Since some factual errors in the judgment of the Tribunal led to the filing of this application we make no order as to costs.


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