COMMISSIONER OF INCOME-TAX, CENTRAL ZONE `B\', KARACHI versus MESSRS QAMAR OVERSEAS AUTOMOBILE AGENCIES LIMITED, KARACHI
Section 136 (2) of the Income-tax Act (XI of 1922), Section 34, citing the High Court Assessment of the escaped income, the Tribunal determined on the fact that there was no impairment in the records of the SCCC and the account books. Was found. The Assessing Officer proceeded without any justification to stop the order only and the order seeking remand for re-examination was approved as such inquiry was not challenged as the question was passed by the High Court. Was opened with Whether the facts and circumstances of the case which show that the facts decided by the tribunal were accepted, such a finding did not raise any question of law, the High Court had to intervene. Refused
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