Shri Ganpat Singh Palaria, Jones Ganj, Ajmer v. Commissioner Of Income Tax, Udaipur.2.The Acit, Circle-2, Ajmer

1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR. DB INCOME TAX APPEAL NO.109/2003 Shri Ganpat Singh Palaria, Jones Ganj, Ajmer. Versus 1.Commissioner of Income Tax, Udaipur.2.The ACIT, Circle-2, Ajmer. DATE OF ORDER ::: 29.11.2016. HON'BLE MR. JUSTICE K.S. JHAVERIHON'BLE MR. JUSTICE DINESH MEHTA Mr. P.K. Kasliwal, for the appellant. Ms. Parinitoo Jain, for the respondents. 1.By way of this appeal, the appellant has challenged thejudgment and order of the Tribunal whereby the Tribunal haspartly allowed the appeal filed by the appellant. 2.This Court while admitting the appeal on 23.02.2004, framed the following substantial questions of law: “(i)Whether on the facts and in thecircumstances of the case the Tribunal wasjustified in holding that income received fromsalary of Rs.2,01,000/- as below taxable limitfor all the years of block period, would betreated as undisclosed income, if the appellanthad taxable income aggregation from all othersources, under Chapter XIV B of blockassessment? (ii)Whether, the Tribunal was justified inlaw in treating the investment and profit onsale of land purchased from the Asoaf Ali asundisclosed income, without examining theownership, purchase deed, sales agreement,registry of the land and held that burden hasnot been discharged by the appellant, suchinclusion is not perverse and is substantial inthe eye of law?” 3.Learned Counsel for the appellant submits that in view ofthe subsequent development that the Assessing Officer hasgranted the benefit to the appellant, he does not press thisappeal. 4.The appeal stands dismissed as not pressed. Thequestions are not required to be answered. (DINESH MEHTA), J. (K.S. JHAVERI), J. Asheesh Kr. Yadav 16