Shakeel Khan, Resident Of v. Income Tax Officer, Ward

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 81/2020 Shakeel Khan, Resident of 33, Sainik Marg, Raghunathpuri,Jhotwara, Kalwar Road, Jaipur. ----Appellant Versus Income Tax Officer, Ward No. 3(3), Jaipur having its address atNew Central Revenue Building Bhagwan Das Road, Statue Circle,C-Scheme, Jaipur. ----Respondent For Appellant : Mr. Muzaffar Iqbal Advocate on behalfof Mr. Siddharth Ranka Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment 22/07/2022 Heard. This appeal arises out of order dated 03.03.2020passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur(hereinafter referred to as 'the Tribunal') in the matter of appeal ofthe assessee against order dated 10.09.2018 passed by theCommissioner of Income Tax (Appeals)-I, Jaipur. Learned counsel for the appellant would argue that thefinding recorded by the Tribunal that the transactions as betweenthe appellant-assessee, Power of Attorney Holder and allsubsequent sale of plots were by the appellant himself is incorrectand not based on proper appreciation of material evidence onrecord. According to him, the transactions made by the appellant were only in the capacity of Power of Attorney Holder and,therefore, no addition could be directed against the appellant. We find that the finding recorded by the Tribunalregarding transactions being made and the appellant being thebeneficiary of all those transactions, is based on varioustransactions and the material on record that the appellant himselfwas engaged in purchasing and selling of the plots. The findings,which have been recorded by the Tribunal in para 5 of its order,are essentially findings of facts. No substantial question of law arises for considerationin this appeal. The appeal is, therefore, dismissed. (SHUBHA MEHTA),J(MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /8