C.I.T. UDAIPUR vs. M/S PUSHPA ARTS PVT. LTD.

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR J U D G M E N T D.B. INCOME TAX APPEAL NO.159/2013 Commissioner of Income Tax, Udaipur Versus M/s Pushpa Arts Pvt. Ltd. Date of Judgment :: 08.09.2015 PRESENT HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MISS JUSTICE JAISHREE THAKUR Mr. K.K. Bissa ] Mr. Hargovind Chanda ] Mr. G.S. Chouhan ] for the appellant BY THE COURT : From perusal of the judgment dated 21.03.2013 passed by learned Income Tax Appellate Tribunal, it is apparent that after examining the entire evidence, a finding was given about quantum of the stock available with the assessee. Such finding being based on facts is not required to be interfered in the second appellate jurisdiction. The appeal, as a matter of fact, does not involve any substantial question of law. Hence, dismissed. [JAISHREE THAKUR], J. [GOVIND MATHUR], J. Pramod