The Commissioner Of Income Tax, Aurangabad v. Gaikwad Dagdu Sayajirao

IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD INCOME TAX APPEAL NO. 70 OF 2013 The Commissioner of Income Tax, Aurangabad.. Appellant Versus Gaikwad Dagdu Sayajirao..Respondent Mr. Alok M. Sharma, Advocate for the appellant.Mr. L.D. Vakil, Advocate for sole respondent. P.C. :- CORAM : A.V. NIRGUDE &V.L. ACHLIYA,JJ.DATED :21.11.2014 1.Heard learned Counsel for the parties. 2.This appeal challenges the concurrent findings recorded by the appellate forum that the respondent is not liable to pay tax on certain amounts. The respondent while he was working as Superintending Engineer (Irrigation), allegedly received certain amounts from a contractor, whose office was searched by the Income Tax Department. The amounts which he received allegedly then was used for acquiring a flat in Mumbai and the same was even decorated. The flat, however, was purchased in the name of his son and daughter-in-law. The son, however, could show that he had a source of income for acquiring his property. But, the Assessment Officer held that the amount spent on the flat and its decoration belongs to the respondent. The appellate forum on facts held that the respondent’s son-in-law could show that it was his income from which he could acquire the property. 3.Learned Counsel for the appellant tried to suggest that in view of judgments in the case of L.K.Advani Vs. Central Bureau of Investigation, 1997 CRILJ2559, CBI Vs. Shukla & Ors AIR 1998 SC 1406 and AshwiniKumar Vs. ITO (1992) 42 TTJ (DEL) 644, substantial questions of law would arise in this appeal. But, having gone through the judgments, we are of the view that the case is decided properly on facts. Therefore, there does not arise any substantial question of law in this appeal. 4.The appeal stands dismissed. [V.L. ACHLIYA,J.] [A.V. NIRGUDE,J.] snk/2014/NOV14/ita70.13