Pr. Commissioner Of Income Tax- Central, Jaipur v. Shri Ram Lal Suthar, 10-B, Subhash Nagar, Milk Man Colony,Jodhpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Income Tax Appeal No. 24 / 2017 Pr. Commissioner of Income Tax- Central, Jaipur. ----Appellant Versus Shri Ram Lal Suthar, 10-B, Subhash Nagar, Milk Man Colony,Jodhpur. ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.K. Bissa _____________________________________________________ HON'BLE MR. JUSTICE GOVIND MATHURHON'BLE MR. JUSTICE VINIT KUMAR MATHURJudgment 13/09/2017 This appeal is before us to examine correctness of the orderpassed by the Income Tax Appellate Tribunal, Jodhpur Bench,Jodhpur in Income Tax Appeal No.151 and 270/Jodh/2015. Theorder aforesaid pertains to assessment year 2010-2011. Sufficeto mention that while a search certain documents were recoveredfrom premises of the assessee and on basis of the same anaddition was made in taxable income of the assessee underSection 153A of the Income Tax Act, 1961. The same wasquestioned by way of filing an appeal before the Commissioner ofIncome Tax. The Commissioner of Income Tax under the orderdated 30.03.2015 partly allowed the appeal preferred by theassessee. The assessee as well as revenue being aggrieved by theorder passed by the Commissioner of Income Tax preferred appeals before the Income Tax Appellate Tribunal and those cameto be decided under the order impugned dated 27.01.2017. TheIncome Tax Appellate Tribunal under the order impugned arrivedat the conclusion that the documents recovered during searchdoes not disclose any additional income, therefore, the additionwas erroneous. This Court also looked into the original documents on basisof which addition, as per Section 153A of Income Tax Act, 1961has been made. The document aforesaid, as a matter of fact,does not reflect any income said to be have with the assessee. Nodefinite conclusion on basis of those documents could have beengiven. In view of it, we do not find any wrong with the order passedby learned Income Tax Appellate Tribunal. The appeal, as such,does not involve any substantial question of law. The appeal hence is dismissed. (VINIT KUMAR MATHUR)J. (GOVIND MATHUR)J. Ramesh/43