IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 37 of 2008 C.I.T.UDAIPUR V/S M/S SHARAN TRADE & INDUSTRIES Mr. KK BISSA, for the appellant / petitioner Date of Order : 25.2.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI SANGEET LODHA,J. ORDER ----- Heard learned counsel for the appellant, perused the impugned orders. In our view, the question, as to what was the price of the goods found in excess at the time of survey, i.e. as to whether the price put by the assessee is correct, or the price claimed by the Department is correct, in absence of any evidence on the side of the Department, the findings arrived at by the authorities below are pure findings of fact, and do not give any rise to any substantial question of law. Then a submission was made regarding the amount of Rs.80,000/- required to be added as cash credit. Suffice it to say that this question, as to whether source of source can be examined, has already been decided by this Court in series of judgments. In that view of the matter, we do not find any force in the appeal. The same is, therefore, dismissed summarily. ( SANGEET LODHA ),J. ( N P GUPTA ),J. /tarun/