Arijit Pasayat, C.J.@mdashThis is an appeal u/s 260A of the Income Tax Act, 1961 (in short "the Act"),
2. The following question has been proposed for adjudication :
"Whether, on the facts and circumstances of the case and in the face of regular audited books in which no defect is found the learned Income Tax Appellate Tribunal is correct in making estimate of income from hiring of truck business and in not following the assessment order for 1988-89 ?"
3. The dispute relates to the assessment year 1986-87.
4. Learned counsel for the appellant submitted that on an erroneous impression that the fact situation is the same as that of the assessment year 1984-85, the Revenue authorities estimated the income from each truck and that was upheld by the Commissioner of Income Tax (Appeals) (in short "the CIT (A)") and the Income Tax Appellate Tribunal (in short "the Tribunal"). According to him, for the assessment year 1984-85, regular books of account were not maintained. But, for the assessment year in question, i.e., 1986-87, regular books of account were maintained. Learned counsel for the Revenue, on the other hand, submitted that the authorities have taken note of the assessed''s stand that it maintained regular books of account. After proper consideration they found the fact situation to be similar and Therefore have upheld the estimate. At this juncture, it is to be noted that the assessment, as was originally made, was set aside by the Tribunal for fresh adjudication and the assessment which is under consideration was made by the Assessing Officer pursuant to the order of the Tribunal.
5. Some of the findings recorded by the authorities need to be noted. The Assessing Officer, inter alia, noted as follows :
"The assessment for this year was set aside by the learned members of the Income Tax Appellate Tribunal on this point of issue. Since addition made on this account was confirmed by the Income Tax Appellate Tribunal and facts relating to truck plying business of the assessed for this year are very much similar to the facts for the assessment year 1984-85, i.e., the assessed produced the same self made trip sheets which were produced before the Assessing Officer and before the Commissioner of Income Tax (Appeals) and no fresh evidence in support of the claim of the expenses incurred through truck drivers has been produced. I am left with no alternative except to make the same addition again on this point of issue which was made at the time of the original assessment."
6. The Commissioner of Income Tax (Appeals) dealt with the assessed''s plea that the fact situation was different from that of 1984-85. After having considered the submission, it was noted as follows :
"I have examined the contentions of the assessed''s authorised representative. The expenses incurred by the drivers are not supported by proper vouchers. Under similar circumstances the book results were rejected for the assessment year 1984-85 and the income before depreciation was estimated at Rs. 5,000 per month per truck which were confirmed by the Members of the Income Tax Appellate Tribunal vide their order in I. T. A. No. 1583/Delhi of 1989, dated April 29, 1991. On facts the decision of the Income Tax Appellate Tribunal is binding in a case, unless reversed by the higher court. The Assessing Officer was, Therefore, justified in following the decision of the Income Tax Appellate Tribunal for the assessment year 1984-85. Respectfully, following the decision of the Members of the Income Tax Appellate Tribunal for the assessment year 1984-85, I confirm the estimate made by the Assessing Officer."
7. Finally, the Tribunal noted the assessed''s stand and came to the following findings :
"Since the facts and circumstances and the system of maintaining the accounts and the evidence available in the form trip sheets for both these years are same as were in the assessment year 19S4-85 and the assessed having not challenged the order of the Tribunal (supra), I am unable to deviate from the findings of the Tribunal and consequently find no reason for interfering with the order of the Commissioner of Income Tax (Appeals) which are confirmed."
8. The conclusions of the authorities regarding system of maintenance of accounts and the evidence available in the form of trip sheets are essentially factual giving rise to no question of law.
9. The appeal is dismissed.
