The Commissioner Of Income Tax Bhopal v. Shri Gaurav Sharma

HIGH COURT OF MADHYA PRADESH : JABALPURINCOME TAX APPEAL NO. 29 OF 2015 The Commissioner of Income Tax Bhopal - V/s - Shri Gaurav Sharma 31 OF 2015 INCOME TAX APPEAL NO. The Commissioner of Income Tax Bhopal - V/s - Shri Gaurav Sharma INCOME TAX APPEAL NO. 34 OF 2015 The Commissioner of Income Tax Bhopal - V/s - Shri Gaurav Sharma INCOME TAX APPEAL NO. 36 OF 2015 The Commissioner of Income Tax Bhopal - V/s - Shri Gaurav Sharma INCOME TAX APPEAL NO. 41 OF 2015 The Commissioner of Income Tax Bhopal - V/s - Shri Gaurav Sharma INCOME TAX APPEAL NO. 42 OF 2015 The Commissioner of Income Tax Bhopal - V/s - Shri Gaurav Sharma INCOME TAX APPEAL NO. 43 OF 2015 The Commissioner of Income Tax Bhopal - V/s - Shri Gaurav Sharma Present :Hon'ble Shri Rajendra Menon; Acting Chief Justice Hon'ble Shri Anurag Shrivastava;J ...................................................................................................................... Shri Sanjay Lal with Shri Prateek Jain for the appellant.Shri Abhijeet Shrivastava for the respondent. ...................................................................................................................... J U D G M E N T(2/08/16) In these appeals filed by the revenue under Section 260-A ofthe Income Tax Act, exception is sought to the order dated 20[th]November, 2014 passed by the Income Tax Appellate Tribunal,Indore Bench, Indore. 2.A search and seizure operation under Section 132 of theIncome Tax Act was conducted on 7/09/07 in the residentialpremises of the assessee and based on the same, a notice U/s 153-Aof the Act was issued and the assessee furnished a return of theincome declaring his income and also surrendered certain amountnot disclosed in the original return. 3.During the course of assessment proceedings, it was foundthat father of the assessee Dr. Yogiraj Sharma was a Govt. servant.He had received illegal gratification from the suppliers of medicines and other suppliers while discharging his official duty inthe Health Department and certain undisclosed income received byDr. Yogiraj Sharma was found to be diverted showing bogusincome in the name of family members. However, the Income TaxAppellate Tribunal while dealing with the matter in the assessmentorders passed in the case of Dr. Yogiraj Sharma and whileconsidering the question in an appeal filed before the Income TaxAppellate Tribunal in para 18 recorded a following finding :- 18.After hearing the rival submissions we may mentionthat this issue has already been adjudicated by thisTribunal in IT (SS) nos. 159-163/IND/2013 in the appealsfiled by Dr. Yogiraj Sharma in which this Tribunal at para47 has held as under :that this issue has already been adjudicated by thisTribunal in IT (SS) nos. 159-163/IND/2013 in the appealsfiled by Dr. Yogiraj Sharma in which this Tribunal at para47 has held as under : “47. We heard the rival submissions and carefullyconsidered the same alongwith the order of the taxauthorities below. This is an undisputed fact thatsearch and seizure operation has been carried out atA-70, Shakti Nagar, Bhopal which belonged to theson of the Assessee, Shri Gaurav Sharma. TheAssessee was allotted Government accommodationand has also occupied the same. The son of theAssessee, Shri Gaurav Sharma got direction of theCIT (A) that these additions have to be made in A. Y.considered the same alongwith the order of the taxauthorities below. This is an undisputed fact thatsearch and seizure operation has been carried out atA-70, Shakti Nagar, Bhopal which belonged to theson of the Assessee, Shri Gaurav Sharma. TheAssessee was allotted Government accommodationand has also occupied the same. The son of theAssessee, Shri Gaurav Sharma got direction of theCIT (A) that these additions have to be made in A. Y. 2008-09, not in A. Y. 2007-08.” 2008-09, not in A. Y. 2007-08.” 4.This finding is based on the order passed earlier by theTribunal as indicated therein in the case of Dr. Yogiraj Sharma.Against the orders passed by the Tribunal in the case of YogirajSharma, appeals were filed by the Revenue under Section 260-Aand a co-ordinate Bench of this Court vide orders passed on28/02/16 in I. T. A. No. 152/2015 has dismissed the appeal filed bythe Revenue and it was found that the finding recorded by theTribunal is based on factual aspect of the matter and on the basis ofevidence available on record and as no substantial question of lawis involved, therefore, the appeals were dismissed. 5.On a perusal of the order passed by the Appellate Tribunal,we find that the findings recorded in the present case are based onthe order passed in the case of Dr. Yogiraj Sharma which hasalready been upheld by this Court. 6.That being the position, we find no case made out forinterference, that apart we have analyzed the order in question,have considered the objections of the revenue as were canvassed byShri Sanjay Lal. We find that no substantial question of law arisingfor consideration in this appeal. The order passed by the Tribunalis based on due appreciation of the evidence that came on record,its a pure finding of fact, and, therefore, we find no ground tointerfere into the matter as no substantial question of law arises forconsideration in this appeal. 7.The appeals are accordingly dismissed. (Rajendra Menon) (Anurag Shrivastava)Acting Chief JusticeJudgeVy/-