IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 42 of 2008 C.I.T.BIKANER V/S M/S RAMESH KUMAR TRILOK SINGH & PARTY Mr. KK BISSA, for the appellant / petitioner Date of Order : 27.2.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI SANGEET LODHA,J. ORDER ----- Heard learned counsel for the appellant and perused the impugned order. From perusal of the impugned order, it transpires that the Tribunal has rejected the books of account by making best judgment and assessed the income by arriving at correct Gross Profit Rate. In our view, the findings recorded about the Gross Profit Rate by making best judgment assessment, is pure question of fact and, therefore, the impugned order does not require any interference. The appeal is dismissed summarily. ( SANGEET LODHA ),J. ( N P GUPTA ),J. /vij /