1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 146 of 2007 C.I.T.BIKANER V/S M/S GANGAJAL KASTURI & PARTNERS Mr. KK BISSA, for the appellant / petitioner Date of Order : 3.12.2007 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI MUNISHWAR NATH BHANDARI,J. ORDER ----- Heard learned counsel for the appellant and perused the impugned order of the learned tribunal. Learned counsel submits that the learned tribunal has decided the matter on the basis of its earlier judgment in M/s. Sunil Talwar Murlidhar & Party's case, which judgment has been set aside by this Court in the appeal and the matter has been remanded. We have considered the submissions. From the perusal of the judgment of this Court in M/s. Sunil Talwar Murlidhar & Party's case, what transpires is, the matter was remanded, because in that case, the authorities below, after rejecting the books of account, while proceeding under Section 145(2), had again relied upon those from books of account, and this Court found it to be not a 2 permissible process. As against this, in the present case, from look at the finding recorded in para 12 onwards, it is clear, that the books of account has specifically been rejected and then, a different consideration, of the past history was found to be relevant, and was taken, on basis of which exercising powers under Section 145(2). It was also considered that the Gross Profit Rate, in this subsequent year has been shown to be higher than the preceding year, and thus, considering the factual aspect of the matter, the impugned order has been passed, deleting the additions. In our view, the findings recorded are pure findings of fact, and do not involve any substantial question of law, so as to require any interference of this Court. The appeal is therefore, dismissed. ( MUNISHWAR NATH BHANDARI ),J. ( N P GUPTA ),J. preety