Commissioner Of Income Tax-17 v. Mr.irvan Leslie Pinto

rng IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCME TAX APPEAL NO.1411 OF 2012 Commissioner of Income Tax-17vsMr.Irvan Leslie Pinto .. Appellant..Respondent .... Mr.A.R.Malhotra a/w Mr.N.A.Kazi i/b Mr.Padma Divakar for Appellant ... CORAM: S.C. DHARMADHIKARIAND G.S.KULKARNI, JJ.DATE :- 05th March,2014 P.C: 1.Heard Mr.Malhotra appearing on behalf of the Appellant. Perused the order of the Income Tax Appellate Tribunal. The tribunal has found that the respondent before us is not the master mind. He is merely a carrier of the undisclosed cash amount to the extent indicated in the order of the Tribunal. He therefore, could not have been called upon to explain as to how the income disclosed is sum of Rs.5,00,000/-. He could not therefore, give any explanation about the sum and whether Mr.Ramchandran procurred the sum. Once the respondent is found to be a mere carrier then pendency of the proceeedings against Mr.Ramchandran or that Mr.Ramchandran cannot be apprehended is no ground to proceed against the respondent in terms of the legal provisions of law. 2.In the light of the findings recorded by Commissioner of Customs and the Income Tax Appellate Tribunal, we are of the opinion that the sum disclosed as unexplained money is not that of the respondent-assessee but belonging to Mr.Ramchandraan. This finding of fact does not give rise to any substantial questions of law particularly when it is not vitiated by any perversity or an error of law apparent on the face of record. Appeal is therefore, dismissed. (G.S.KULKARNI J.) (S.C. DHARMADHIKARI, J.)