2008 (4) TMI 317

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....sed the relevant papers on record. The appeal was admitted on the following questions of law: "1. Whether the assessee (present appellant) was under mandatory obligation to get valuation report from a technically qualified person in support of the value of construction shown by her in her books of account. 2. Whether the Tribunal erred in law in accepting the valuation done by the Revenue without rejecting the books of account submitted by the assessee." The brief facts of the case are that the appellant/assessee (status individual) submitted her return of income for the assessment year 2002-03 on October 31, 2002, to the Income-tax Officer, Almora, declaring therein the total income as Rs.2,68,760. The return was processed under secti....

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....ated March 22, 2005, the assessee preferred an appeal No. 32/ALM/2005-06 before the Commissioner of Income-tax (Appeals II), Dehradun, who after hearing the parties, vide his order dated September 14, 2006, dismissed the appeal. Thereafter, the assessee went in appeal before the Income-tax Appellate Tribunal, who passed the impugned order, challenged in this appeal. In the impugned order, passed by the Income-tax Appellate Tribunal, the appeal was partly allowed and as to the investment of Rs. 19,57,092 added by the Assessing Officer, it found addition of Rs.10 lakhs as correct assessment. 5. Before further discussions, it is pertinent to mention here that this court is not the court where the finding of fact can be questioned unless the s....