Law:

Section:

Income Tax Ordinance (XXXI of 1979)--- ---S.136(1)-Appeal to High Court against orders of Appellate Tribunal and Appellate Authority made solely on factual controversy---Maintainability---Filing of appeal before High Court on pure question of fact not a correct approach---High Court declined to entertain such appeal. ORDER Departmental appeal before Tribunal, against the order, dated 23-10-1991 of Appellate Authority C.I.T.(A) Zone III was dismissed vide order, dated 23-12-1997. The Appellate Tribunal was pleased to hold: (i) That addition of Rs.519,220 under the head, purchase of Kapas, was deleted on the basis of parallel case by the appellate authority cannot be interfere with. (ii) Yield shown in ginning account cannot be assessed on the basis of sale late disclosed, parallel cases on account of poo: quality of cotton purchased. Since parallel cases have not been challenged in appeal therefore deletion of addition cannot be held to unjustified. (iii) Operating expenses at the declared rate were found to be on higher side which resulted into addition of Rs. 47,020. Appellate Authority found that disclosed expense in parallel cases have been accepted by the Department therefore the authority deleted the addition. It was found that there was no reason to oblige the Revenue for reversal of addition. (iv) Addition of Rs. 29,000 in lint account was contested due to fire in factory which damaged the lint. First Appellate Authority noted addition has been made in hasty manner. There was no evidence to contrary to the contention of assessee. Addition was deleted by First Appellate Authority and it was held that impugned deletion is not open to exception. (v) Round addition of Rs. 10,000 an average sale was held by First Appellate Authority as unjustified. It was held that round addition in trade account should be avoided as far as possible and such action in account cases is totally unjustified. (vi) Addition of Rs.73,052 was made at average sale rate of oil. Addition was made without any notice to assessee under section 62 of the Ordinance. Addition was deleted by First Appellate Authority as lowness of yield of oil without quoting any parallel case was conceded by…

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