Along With Income Tax Appeal v. M.s.sanklecha, Jj

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1512 OF 2016 ALONG WITH INCOME TAX APPEAL NO.1568 OF 2016 Sonal Parag, Pune : Appellant.Versus The Income Tax Officer Central-II, Pune: Respondent. Mr. Atul Damle, Senior Advocate a/w Ms. Prerana Nikam I/by Mr. KuldeepNikam for the Appellant. CORAM : AKIL KURESHI & M.S.SANKLECHA, JJ. DATE : 05th MARCH 2019. P.C.: 1These Appeals are filed by the assessee to challenge the commonjudgment of the Income Tax Appellate Tribunal by which the Tribunal gavepartial relief to the assessee and confirmed the rest of the additions made bythe Assessing Officer and also confirmed by the CIT (Appeals. The assesseewas found to be the sub-broker of one Arvind Pande who was found to beengaged in the activities of ensuring admissions of students in variouseducational institutions upon payment of capitation fees in cash. Duringsearch operation diaries were found from the possession of the assesseecontaining the entires in relation to such payments. Statements of the assesseewere also recorded. Major additions were made in the hands of Arvind Pandey who was also subjected to search and seizure action. 2By a separate order passed today with respect to the Appeals ofArvind Pandey relating to the assessment years for which incriminatingmaterial was found in the diary, we have dismissed the appeals. Facts in thepresent case are similar. 3In addition to adopting reasons recorded therein, we notice that inthe present case the Tribunal has taken into account the documents and thematerial on record to partially confirm the additions made by assessing officerand CIT (Appeals). Such findings are not shown to be perverse. No questionof law arises. Both appeals are dismissed. [ M.S.SANKLECHA,J.] [ AKIL KURESHI, J ]