Court No. - 10  

Case :- INCOME TAX APPEAL No. - 440 of 2010   Assessment Year 2005-06.  
Order Date :- 17.4.2015  

Appellant :- Commissioner Of Income Tax,-Ii Agra  
Respondent :- M/S Ram Pal Singh, Contractor  

Counsel for Appellant :- Shambhu Chopra  
Counsel for Respondent :- Arvind Kumar Tewari,P.S. Jadaun  

Hon'ble Arun Tandon,J.  
Hon'ble Dr. Satish Chandra,J.  

The present appeal is filed by the Department against the order dated 24.6.2010 passed by the Income Tax Appellate Tribunal, Agra Bench, Agra in I.T.A. No.65/Agr/2009 for the Assessment Year 2005-06. After hearing both the parties and on perusal of the material available on record, it appears that the Tribunal under the order impugned has maintained the order of the C.I.T.(Appeals) whereby, the net profit after estimation has been fiixed @6%.  

It may be mentioned that in T.T.R. No. 106 of 2006 (The Commissioner Trade Tax, Lucknow Vs. M/s Herbochem Industries, Barabanki)T.T.R. No. 163 of 2007 (CTT Vs. M/s Chaudhary Brick Field, Gonda) decided on 30.07.2009, this Court has taken a view that question of estimation is a question of fact. Further in the following cases it was also observed that estimation is question of fact:-  

I.New Plaza Restaurant Vs. I.T.O. 309 ITR 259 (H.P);  
II.Sajay Oil Cake Vs. C.I.T. 316 ITR, 274 (Guj.);  
III.Vijay K. Talwar Vs. C.I.T. (2011) 1SCC 673 ; and  
IV.Commissioner, Custom Vs. Stoneman Marbels (2011) 2SCC 758.  

In view of above, no question of law is emerging from the impugned order. Hence, we find no reason to interfere with the impugned order passed by the Tribunal, the same is hereby sustained alongwith the reasons mentioned herein.  
In the result, the appeal filed by the department is hereby dismissed.  

.  
(Dr. Satish Chandra,J.) (Arun Tandon,J.)