Itxa/1251/2012 Of The Commissioner Of Income Tax - 25 v. Pravin Revchand Shah

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1251 OF 2012 The Commissioner of Income Tax-25-Versus-Pravin Revchand Shah ..Appellant ..Respondent ........... Mr. Arvind Pinto for the Appellant. ........... CORAM: S.C. DHARMADHIKARIAND A. K. MENON, JJ. DATE :- 24[th] SEPTEMBER, 2014 P.C.: 1]Having heard Mr. Pinto, learned counsel, appearing on behalf of the Revenue in support of this Appeal and perusing with his assistance the concurrent finding of fact rendered by the Commissioner of Income Tax (Appeals) and by the Tribunal, which cannot be termed as perverse or vitiated by any error of law apparent on the face of the record, we are of the view that there is no merit in this Appeal. The Commissioner has in paragraph No.3.3 onwards of his order considered all the factual materials and arrived at a conclusion that there were transactions and which are evidenced by several documents including cross cheques. Such a finding of fact was held not to be perverse by the Tribunal. In such circumstances, 1/2 *2* the Appeal does not raise any substantial question of law. It is, accordingly, dismissed. No costs. (A. K. MENON, J.)(S.C. DHARMADHIKARI, J.) wadhwa