The Commissioner Of Income Tax – 3, Thane v. Shri Godhumal N. Kishnani (Huf), Ulhasnagar

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1242 OF 2009 AND INCOME TAX APPEAL NO.1251 OF 2009 The Commissioner of Income Tax – 3, Thane ..Appellant. Versus Shri Godhumal N. Kishnani (HUF), Ulhasnagar..Respondent. Mr.N.R. Prajapati for the appellant.None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 6TH AUGUST 2009 P.C. : 1.Heard learned counsel for the Revenue. Perused record. 2.These appeals are directed against the order of the tribunal, whereby the tribunal has held that the A.O. was not justified in making additions under Section 68 of the Act. It is not in dispute that the facts of these cases are identical to the facts in the case of CIT V/s. Uttamchand Jain being Appeal No.634 of 2009 decided on 2-7-2009 (unreported). In fact, the tribunal has relied upon its own decision in the case of Uttamchand Jain and decided the issue in favour of the respondent / assessee. 3.The appeal filed by the Revenue against the decision of the Tribunal in the case of Uttamchand Jain being Income Tax Appeal No.634 of 2009 is concerned, the same is dismissed by this Court as stated herein above by reasoned order dated 2-7-2009. As there is no dispute that the facts in these cases are identical with that of Uttamchand Jain’s case, the present appeals are also liable to be dismissed for the reasons recorded in our Judgment in the case of Uttamchand Jain (supra). 4.Needless to mention that the questions sought to be raised revolve around findings of fact which are recorded by the Tribunal after due appreciation of facts and circumstances of the case with which no fault can be found. In the result, all the appeals are dismissed with no order as to costs. (J.P. Devadhar, J.)(V.C. Daga, J.)