D.b.income Tax Appeal v. Asstti Commissioner I T

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B.INCOME TAX APPEAL No. 323 / 2005 Naresh Chand Jain ----Appellant Versus Asstti Commissioner I T ----Respondent _____________________________________________________ For Appellant(s) : Mr. Ashish Sharma For Respondent(s) : Mr. Anuroop Singhi _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 14/02/2017 1. By way of this appeal the appellant has assailing thejudgment and order of the assessee whereby Tribunal whileconsidering the appeal has dismissed the appeal confirming theorder of AO and the CIT (A). 2.This court while admitting the appeal on 26.04.2010 framedthe following substantial question of law:- (1) Whether, in the facts and circumstances of thecase, the Tribunal was legally justified in upholdingthe addition of Rs. 16,667/- by way of estimatedexpenditure on Grith Pravesh Ceremony as un-disclosed income of the appellant in blockassessment proceedings under Section 158BC ofthe Income Tax Act? (2) Whether, in the facts and circumstances of thecase, the Tribunal erred in law in upholding theaddition of Rs. 38,625/- on account of un-explainedinvestment in purchase of Motorcycle for schoolgoing children of the Assessee in block assessmentproceedings under Chapter XIV B of the Income Tax Act? 3.However, taking into consideration the observations made by the Tribunal which reads as under: “6. We heard both the parties at length and gonethrough the material available on record from whichit appears that the assessees have not shown anywithdrawal either for Grah Pravesh ceremony or forpurchasing of the motor cycle. The withdrawalshown for the purpose of construction was alreadyexplained. There is no question to save any moneyfrom the cost of construction. In thesecircumstances, we agree with the orders of the lowerauthorities. Without repeating, the orders of thelower authorities are hereby sustained alongwith thereasons mentioned therein.” 4.These questions are purely questions of law and the same are concurrent finding of law. 5.We see no question of law arises in this appeal. 6.Hence, the appeal deserves to be dismissed and the same stands dismissed. (VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. Bm gandhi/34