Itxa/6412/2010 Of The Commissioner Of Income Tax 22 Mumbai v. Tolaram Satyadev Exports

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO. 2070 OF 2009 The Commissioner of Income-tax-, ... Appellant. M/s.Tolaram Satyadev Exports.... Respondent. Ms.Padma Divakar for the appellant. Heard learned counsel for the appellant- Revenue. Office objections are over-ruled. Appeal is taken up for hearing at the request of learned counsel for the appellant. 2.The questions sought to be raised in this appeal revolve around deletion of addition of Rs.42,00,064/- alleged to have been made on account of unproved creditors- M/s.Gemini Enterprises for the purchase and other expenses. The Tribunal has dealt with this in detail and, in conclusion, has observed as under: �As far as the decision of the Hon�ble Delhi HighCourt in the case of I.A.Medica (supra), relied by Learned D.R. is concerned, the same is not applicable because in the present case, we have concluded that the purchases were made from M/s.Gemini Enterprises but since the party was absconding as per the report of Ward Inspector, the same could not be produced by the assessee. Lex neminem cogit ad vana seu inutilia peragenda meaning the law forces no one to do vain or useless things. Therefore, we find no reason to interfere with the order of learned CIT(A). and accordingly, we confirm the same.� Having seen appreciation of evidence done and findings of fact recorded by the Tribunal, we do not see any substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs.