The Commissioner Of Income Tax-19 v. Shri Rabinder Krishan Nigam

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 203 OF 2012 The Commissioner of Income Tax-19 … Appellant v/s Shri Rabinder Krishan Nigam … Respondent Mr.Arvind Pinto for the appellant. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 30TH APRIL, 2014`` P. C. : 1Having heard Mr.Pinto, learned counsel appearing on behalf of the revenue and perusing the order passed on 27[th] April, 2011 by the Income Tax Appellate Tribunal in relation to the respondent assessee and for the assessment year 2003-2004, we are of the opinion that the Tribunal did not commit any perversity nor is its order vitiated by any error of law apparent on the face of the record. The Tribunal has set aside the order of the Commissioner of Income Tax (Appeals) dated 19[th] March, 2008 passed under Section 263 of the Income Tax Act, 1961. Upon appreciation of all the materials, the Tribunal concluded that the Commissioner of Income Tax (Appeals) has merely substituted his view and that in place of the Assessing Officer. Something more was required for the purposes of exercising powers under Section 263 of the Act. The Tribunal found that the order passed by the Assessing Officer is neither erroneous nor prejudicial to the interest of the revenue. We would not entertain an appeal only to re-appreciate and re-appraise such findings. The appeal, therefore, does not raise any substantial question of law. It is accordingly dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)