The Commissioner Of Income Tax 18 v. M/S.suchil & Co

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1526 OF 2011 The Commissioner of Income Tax 18 … Appellant v/s M/s.Suchil & Co. … Respondent Mr.Suresh Kumar for the appellant. Mr.Atul K. Jasani for the respondent. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 19TH MARCH, 2014 P. C. : 1Having heard Mr.Suresh Kumar appearing on behalf of the appellant, we find that the concurrent orders rendered by the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal, do not give rise to any substantial question of law. The substantial question of law as raised in the memo of appeal cannot be said to be as such because what the Commissioner of Income Tax (Appeals) and the Tribunal found is that the matter was remanded to the Assessing Officer. The assessment order pertains to block period of 1.4.1989 to 30.7.1999. If the business of the assessee is of manufacturing and trading in ready-made garments, then, the assessee was called upon to disclose the details pertaining to makers of clothes and garments and those were disclosed. The notices were sent by the department to such persons but these notices were not pursued. In the garb of complying with the order of Tribunal and of remand, the Assessing Officer observed that some of the notices have not responded and made the addition. That is held not to be justified in the peculiar facts and circumstances. The conclusion drawn by the Tribunal that it was the department which was obliged to pursue the case even after notices were issued, therefore, does not suffer from any serious legal infirmity or perversity. The mode adopted of making the addition without proceeding to implement and enforce the notices. There is no substantial question of law raised in the appeal,. The appeal is therefore devoid of any merits and is dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)