Itxa/839/2012 Of The Commissioner Of Income Tax - 1, Pune v. Intermedia Cable Communication Pvt. Ltd

kps IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.838 OF 2012WITH INCOME TAX APPEAL NOS.839/2012, 844/2012, 845/2012, 846/2012, 847/2012 and 848/2012 The Commissioner of Income Tax. ..Appellant -Versus-Intermedia Cable Communication Pvt.Ltd....Respondent ........... Mr.Vimal Gupta, Senior Advocate i/by Mr.Vipul Arun Bajpayee, for the Appellant.Mr.Mandar Vaidya, for the Respondent. ........... CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE :- 12[th] September, 2014 P.C.: 1We have heard Mr.Vimal Gupta, learned Senior Counsel appearing for the Appellant/ Revenue and with his assistance we have perused the common order which has been passed by the Income Tax Appellate Tribunal. 2The only ground which, according to the Revenue, raises a substantial question of law has been dealt with by the Tribunal and in dealing with that it has rendered a factual conclusion, namely, in the absence of any material to indicate that the Revenue doubted the accounts of the Assessee there was no basis for the estimation. The estimation also has to be some foundation. We do not see as to how such findings of fact and which are rendered from paragraph 32 onwards can be said to be raising a substantial question of law. The findings are consistent with the material placed, therefore, cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. The Appeals are, therefore, devoid of any merits and are dismissed. No costs. (A.K. MENON, J.) (S.C. DHARMADHIKARI, J.)