JUDGMENT
1. Having heard learned counsel for the petitioner, we are not satisfied that any grounds for interference have been made out in this petition.
2. All the three authorities, including the Commissioner of Income-tax, dismissing the petitioner’s revisions, have concurrently found that the petitioner’s case, that its only income was on account of commission at the rate of Rs. 50 per metric ton, was not substantiated by any reliable evidence. On a consideration of the entire facts and circumstances, the Commissioner has held that the assessee had completely failed to disclose the actual amount of expenditure incurred for the transportation of coal during the relevant assessment years 1980-81 and 1981-82. He has further observed that this was done deliberately to conceal the actual profit earned by the assessee. This finding has not been demonstrated to be vitiated by any error much less one apparent on the face of the record.
3. There is no merit in this petition and the same is dismissed summarily.