Commissioner Of Income-Tax-4 v. M/S.sanat M.dalal

K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.149 OF 2005 Commissioner of Income-tax-4 ..Appellant Versus M/s.Sanat M.Dalal ..Respondent ---- Mr.B.M.Chatterji with Mrs.P.P.Bhosale & Mr.P.S.Sahadevan for the appellant. Mr.S.J.Mehta for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 12.03.2008. PC 1. Revenue preferred an appeal against the order of Commissioner (Appeals) before the ITAT. ITAT in its order observed as under :- " Under these circumstances it cannot be said that there was willful or deliberate attempt on the part of the assessee to conceal the income." 2. There is absolutely nothing to suggest that the assessee has made any false statement with a view to defraud the revenue. 3. Considering the above and the two concurrent findings, in our opinion, question of law as framed would not arise and consequently, appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)