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of <h1>Tribunal's Factual Findings Upheld in Income Tax Appeal Emphasizing Finality of Determinations</h1> <h3>Commissioner Of Income Tax-Ii Kanpur Versus M/s Kanpur Plastipack Ltd. Kanpur</h3> Commissioner Of Income Tax-Ii Kanpur Versus M/s Kanpur Plastipack Ltd. Kanpur - TMI Issues Involved:Income Tax Appeal arising from ITAT order for assessment year 2006-07 regarding the findings on survey proceedings at the premises of M/s KSM Exports Ltd. and M/s Kanpur Plastipack Ltd.Analysis:The High Court considered the substantial question of law raised by the Income Tax Department regarding the dismissal of appeals filed by the Department by the ITAT. The Department contended that during survey proceedings at M/s KSM Exports Ltd., no stock, books of accounts, or papers related to the business were found, and the stocks and machines belonged to M/s Kanpur Plastipack Ltd. Additionally, no manufacturing activities of M/s KSM Exports Ltd. were found at the factory premises of the assessee company. However, the Tribunal's findings from a similar issue in the assessment year 2005-06 were cited, where it was observed that M/s KSM Exports Ltd. had workers on its roll for whom contributions were made, indicating job work for the assessee. The Tribunal directed the deletion of the addition made by disallowing the claim, emphasizing that the claim of paying job work charges to M/s KSM Exports Ltd. was valid.The High Court opined that the Tribunal's findings were factual and did not give rise to the question of law raised by the Department. The Court emphasized that the Tribunal's determination that M/s KSM Exports Ltd. had workers and was not conducting its own business was a final assessment of facts. As such, the Court found no substantial question of law to consider and dismissed the income tax appeal. The order was directed to be kept in the record of the Income Tax Appeal.In conclusion, the High Court upheld the Tribunal's findings as factual and conclusive, leading to the dismissal of the income tax appeal raised by the Department. The judgment highlighted the importance of factual determinations by the Tribunal and reiterated that such findings are final in assessing the facts of a case, emphasizing the lack of a substantial question of law for the Court to address in this matter.
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