1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 156 of 2007 C I T UDAIPUR V/S SHRI SARDIAR SINGH & PARTY Mr. KK BISSA, for the appellant / petitioner Date of Order : 12.12.2007 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI MUNISHWAR NATH BHANDARI,J. ORDER ----- In identical matters including I.T. Appeal No. 146/2007 we have already considered the question involved in the present matter, and find that in this case also the rejection of the books of accounts has been upheld by the learned I.T.A.T., and resort to provisions of Section 145 has also been upheld. Thereafter the addition made by the assessing authority as reduced by the learned Commissioner was interfered with, and was raised from Rs. 2.5 lacs to 3 lacs. In our view, when addition is to be made by resorting to the provisions of Section 145, then the assessment has to be made according to the provisions of Section 144 being the best judgment assessment. That being the position, what is the best judgment of the authority concerned, is a pure question of fact, and does not involve any question of law. May be that some times it may appear that amount arrived at 2 on the basis of best judgment assessment may look to be grossly inadequate, and conversely may some times look to be grossly excessive, in either case, in our view, it cannot be said that it gives rise to any substantial question of law. Thus, the appeal does not involve any substantial question of law. The same is, therefore, dismissed. ( MUNISHWAR NATH BHANDARI ),J. ( N P GUPTA ),J. /Sushil/