Sunil Kumar Ahuja vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 3414 Tel

            THE HON'BLE SRI JUSTICE P.SAM KOSHY
                                  AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
                       I.T.T.A.Nos.134 and 136 of 2023
COMMON JUDGMENT:(per Hon'ble Sri Justice P.SAM KOSHY)
      Heard Mr.Kailash Nath P.S.S., learned counsel for the appellant in

both these appeals and perused the material available on record.


2.    The challenge in these appeals is to the orders passed by the

Income Tax Appellate Tribunal, Hyderabad, bench 'A' Hyderabad in

I.T.A.No.156/HYD/2022 for the assessment year 2008-2009, dated

25.04.2023

and I.T.A.No.157/HYD/2022 for the assessment year 2009-

2010, dated 27.03.2023.

3. Upon due consideration of the submissions made by the learned

counsel for the appellant, more particularly, so far as the finding of the

Tribunal on the agriculture income and also so far as the claim of rental

income is concerned, we find that the Tribunal has extensively dealt with

the submissions made by the learned counsel for the appellant and have

found that the finding given by the assessing officer to be reasonable and

based on the materials that were adduced before the assessing officer.

The finding of the assessing officer was also considered by the

Commissioner Appeals and thereafter, by the Income Tax Appellate

Tribunal.

4. In view of the same, the grounds of challenge in the present

I.T.T.As., becomes the finding of facts and we do find any substantial

question of law, much less a question of law made out in the teeth of the

concurrent finding given by the authorities concerned.

5. Thus, these Appeals fails and are accordingly rejected.

6. Consequently, miscellaneous petitions pending, if any, shall stand

closed.

_________________ P.SAM KOSHY, J

________________________________ LAXMI NARAYANA ALISHETTY, J 30.10.2023 aqs