Commissioner Of Income Tax, Jaipur v. Hardeep Singh Sethi

(1) DB INCOME TAX APPEAL 139/2011 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR JUDGMENT D.B. INCOME TAX APPEAL NO.139/2011 COMMISSIONER OF INCOME TAX, JAIPURVs.HARDEEP SINGH SETHI DATE:02.05.2012 '-HONBLE MR. JUSTICE NARENDRA KUMAR JAINIHON'BLE MR. JUSTICE MAHESH BHAGWATI Mr. Sameer Jain, for the appellant. **** Heard the learned counsel forappellant. 2.Commissioner of Income Tax(Appeals),Jaipur discussed the issues in detail andheld that there was no concealment of factsso far as the claim of deduction underSection 10BA of the Income Tax Act, 1961 isconcerned. After quoting the finding of CIT(A), the Income Tax Appellate Tribunal,Jaipur Bench 'A', Jaipur, while dismissingthe appeal of the Department, observed thatthe said finding could not be controvertednor any material brought on record toestablish otherwise, and consequently,affirmed the finding of the CIT(A), vide itsorder dated 25.02.2011. (2) DB INCOME TAX APPEAL 139/2011 3.After hearing the learned counsel forappellant in the light of reasons assigned bythe Commissioner of Income Tax(Appeals) aswell as the Income Tax Appellate Tribunal, weare of the view that issue involved in thepresent appeal is purely of question of factand there is concurrent finding of factrecorded by Appellate Authority as well asAppellate Tribunal. An income tax appeal canbe admitted only on substantial question oflaw, involved in the appeal and in our view,no substantial question of law is involved inthe present appeal, hence it is dismissed inlimine. (MAHESH BHAGWATI),J. (NARENDRA KUMAR JAIN-I),J. /KKC/ Certificate: All corrections made in the judgment/order have been incorporated in thejudgment/order being emailed.KAMLESH KUMARP.A.