M/S. J.J. ENTERPRISES vs COMMISSIONER OF INCOME TAX (ASST),MEERUT — C.A. No. 6384/2001

Case Summary: M/S. J.J. ENTERPRISES v. COMMISSIONER OF INCOME TAX Outcome: The Supreme Court allowed J.J. Enterprises' appeal, setting aside the High Court's order. The Court found that the Income Tax Tribunal's conclusion—that a tax addition of Rs. 19,66,550 was made on "pure guess work"—was a factual determination on which the Tribunal's conclusion is final, and therefore the High Court erred in calling for a reference under Section 256(2) of the Income Tax Act. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.