Pr. Commissioner Of Income Tax -8 v. Safes Fire Services Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO. 344 OF 2017 Pr. Commissioner of Income Tax -8..Appellant Versus Safes Fire Services Ltd ..Respondent ................... •Mr. Suresh Kumar for the Appellant •Mr. Nishit Gandhi i/by Mr. Sameer Dalal for the Respondent................... CORAM : AKIL KURESHI & SARANG V. KOTWAL, JJ. DATE : MARCH 15, 2019. P.C.: 1.This appeal is filed by the Revenue to challenge ajudgment of the Income Tax Appellate Tribunal raising following question for our consideration:- " The Tribunal has erred in law and on facts in not appreciating thewell accepted legal principle that in respect of an expenditure claimedby the assessee, there is absolute burden of proof cast on him toprove correctness of such expenditure and where the assessee hasfailed to discharge this burden as is the case in the present case, thetotal claim of the assessee is liable to be rejected and thecorresponding amount is liable to be added to the income of theassessee?" 2.As the question itself suggests the whole issue is fully factual, the CIT(A) and the Tribunal have examined therelevant voluminous material and gave relief to theassessee to a limited extent. The Tribunal while consideringthe appeals of the assessee as well as Revenue, hasindependently examined the aspect and gave further relief tothe assessee. No question of law, therefore, arises. IncomeTax Appeal is dismissed. [ SARANG V. KOTWAL, J. ] [ AKIL KURESHI, J ]