The Commissioner Of Income Tax – 13, Mumbai v. M/S.bipin M. Khandhar, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.218 OF 2010 The Commissioner of Income Tax – 13, Mumbai Versus M/s.Bipin M. Khandhar, Mumbai ..Appellant. ..Respondent. Mr.A.S. Shivsharan for the appellant.Mr.Bharat L. Gandhi with Mr.K.C. Pandey for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 14 June, 2010. P.C. : 1.The attention of the Court has been drawn to an order passed by a Division Bench of this Court on 5 October 2009 in the Commissioner of Income Tax V/s. Smt.Daxa P. Khandhar in Income Tax Appeal No.443 of 2005. Both the Counsel are agreed in stating before the Court that the present appeal may be disposed of in terms of the order passed by the Division Bench of this Court on 5 October 2009 since a similar question is raised. 2.As in the case before the Division Bench which disposed of the earlier appeal on 5 October 2009, an affidavit has been filed by Shri Surendra M. Khandhar dated 11 June 2010 (as corrected and endorsed by the Counsel appearing on behalf of the assessee). The Affidavit has been tendered by Shri B.L. Gandhi, Counsel for the assessee. In the affidavit, Shri Surendra M. Khandhar has stated that he has accepted the additions of the peak of all the parties marked as annexure 3 of 110 bank accounts, which includes an addition of Rs.14,18,187/- pursuant to the order passed by the Income Tax Appellate Tribunal. 3.In view of the affidavit and in terms of the decision of this Court dated 5 October 2009, the deletion of the additions by the Tribunal cannot be faulted. The appeal does not give rise to any substantial question of law. The appeal is accordingly dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)