Itxa/1312/2008 Of The Commissioner Of Income Tax - 20, Mumbai v. Smt. Sushila Devi Khadaria, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.1312 OF 2008The Commissioner of Income Tax-20,404, Piramal Chambers, Parel,Mumbai...Appellant.Vs.Smt.Sushila Devi khadaria,(L/H of Late Shri.Gopal Khadaria)K.K. Khadaria and Company,1-A Hill View Apartments,Next to Navrang Cinema, J.P. Road,Andheri (W), Mumbai 400 058,..Respondent.Mr. R.Ashokan for the Appellant.None for the Respondent.CORAM : F.I. REBELLO &R.S. MOHITE, JJ.DATE : 16TH MARCH, 2009ORAL JUDGMENT : 1.The substantial questions of law as enumeratedin the appeal memo are as follows. the additions in respect of such loans and interest were correctly held not to be sustainable and the question of law as framed does not arise. 3. In respect of the aforesaid ground it was also given opportunity to examine the additional corroborative documents. also a question of fact. In these circumstances, the question of law as framed also does not arise. 5.In view of the aforesaid findings, there is nosubstance in the appeal and the same is summarily dismissed. (R.S. MOHITE, J.) ( F.I. REBELLO, J.)