ASHWANI KUMAR MISHRA,J. - (1.) Books of account submitted by the assessee was discarded on the basis of two loose sheets recovered from the premises of the assessee, at the time of inspection on 7.8.2007. On the basis of such sheets, the assessing authority has opined that assessee was not merely selling chassis but was involved in the sale of complete three wheeler-tempo in running condition, inclusive of its whole body. The first appellate authority found substance in the assessee's contention, and remitted the matter back. The Tribunal in exercising its jurisdiction as the highest fact finding body has not approved the remand order, on the ground that issues of fact could have been decided in first appeal itself. The Tribunal has found that two loose sheets were not clearly connected to the assessee, and the possibility of those who were undertaking the task of body making having visited the premises of the assessee could not be ruled out. It was also found that Form 21, which was issued by the person manufacturing body on the chassis was not issued by the assessee. It has further been noticed that Scooters India Limited has authorised somebody else for the purpose of manufacturing body. Details of such persons, who had actually performed the work of body making was also noticed. On the basis of such factual aspects, finding is returned by the Tribunal that the assessee was only engaged in selling of chassis, and had not sold body mounted upon it. Such finding apparently is based upon appreciation of evidence, and has not been shown to be suffering from any perversity. It is otherwise settled that this Court in exercise of revisional jurisdiction is not required to reappraise the evidence. No question of law arises for consideration by this Court.
(2.) Consequently, the revision fails and is dismissed.;