Shri Ajay v. Ghuge, Jj

IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO. 14 OF 2012 The Commissioner of Income Tax-IIVersus Appellant Shri Ajay S/o Shantilal Lalwani Respondent ..... Mr. Alok Sharma, Assistant Solicitor General for the Appellant. ..... CORAM : S.C. DHARMADHIKARI ANDRAVINDRA V. GHUGE, JJ. DATED : 15 JANUARY, 2014 ORAL ORDER: 1. Having heard Mr. Sharma appearing on behalf of the appellant-Revenue, we are of the view that this Appeal does not give rise to any substantial question of law. 2.For the Appeal to be maintainable, there must be a substantial question of law and within the purview of section 260-A of the Income Tax Act, 1961, as amended from time to time. 3.In paragraph no.12 of the impugned order of the Income Tax Appellate Tribunal, there is a finding of fact based on and consistent with the material produced on record. If the assessee has answered all the doubts and queries of the Department and has claimed exemption, then, such a finding of fact rendered by the Tribunal and relying on the documents produced before it, including the registers in question cannot be interfered. We do not think that any substantial question of law has arisen for determination and consideration of this Court in this Appeal. The Appeal is therefore dismissed. [RAVINDRA V. GHUGE] [S.C. DHARMADHIKARI] JUDGE JUDGE