Itxa/1176/2012 Of Commissioner Of Income Tax - 11 v. Ajay Singh Deol

k IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1176 OF 2012 Commissioner of Income Tax-11...Appellant.V/s.Ajay Singh Deol...Respondent. Mr. Charanjeet Chanderpal for the Appellant.Mr. Ravi Rattesar i/b Mr. D.M. Harish & Co. for the Respondent. CORAM:S.C. DHARMADHIKARI ANDA.A. SAYED, JJ. DATED :5 NOVEMBER, 2014. P.C.: 1This Appeal by the Revenue challenges the order passed by the Income Tax Appellate Tribunal, Mumbai Bench dated 29[th] February, 2012. 2The questions of law and termed as substantial are to be found at page 4 of the paper book. 3We have heard Mr. Chanderpal appearing for the Revenue and learned Counsel appearing on behalf of the Assessee. Upon perusal of the order passed by the Tribunal dismissing the Appeal of the Revenue for the Assessment Year 2000-2001 and upholding the order of the Commissioner of Income Tax (Appeals) dated 1[st] September, katkam k 2003, we have noted that the Assessee offered an explanation and provided details not only in relation to the membership of the club/association but also regarding the income which he derived from the Distributors and Producers of Films. The findings of fact accepting his explanation, therefore, do not raise any substantial question of law. The Appeal is devoid of merits, hence, dismissed. (A.A. SAYED, J.) (S.C. DHARMADHIKARI, J.)