The Commissioner Of Income Tax (Exemptions v. Nashik Diocesan Council

R.M. AMBERKAR (Private Secretary) IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO. 928 OF 2016 The Commissioner of Income Tax (Exemptions)..Appellant Versus Nashik Diocesan Council ..Respondent ................... •Mr. Sham Walve for the Appellant ................... CORAM : AKIL KURESHI & M.S. SANKLECHA, JJ. DATE : JANUARY 21, 2019. P.C.: 1.Revenue is in the appeal against the judgment of theIncome Tax Appellate Tribunal ("the Tribunal" for short). 2.In view of the undisputed position that Revenue'sappeal i.e Income Tax Appeal No. 900 of 2016 ( The Pr.Commissioner of Income Tax -1 Vs. Avinash G. Balkundi)arising out of the same common judgment of the Tribunaland involving identical issues came to be dismissed by thisCourt by order dated 14.1.2019, it is not necessary to recordin detail the controversy. We may only refer that in the saidorder dated 14.1.2019, the Court had made following observations:- "2.Issue relates to the block period from 1[st] April, 1996 to 25[th]March, 2003. The Revenue objects to the decision of the Tribunal,confirming a deletion of Rs.91 lakhs made by the Commissioner ofIncome Tax (Appeals) (in short [the CIT(A)]. The Assessing Officerhad added such sum as undisclosed income for the block period.The Tribunal as well as the CIT(A) have concurrently held that therewas no independent materials other than some statements. TheTribunal also noted that Shri Balasaheb Barku Kolhe had retractedhis statement recorded during the search operation. It was also notedthat the Assessing Officer had not gathered any independentevidence to prove the transaction in question or to establish that theseized documents represented true picture. The Tribunal also reliedupon the decision in case of M/s. Thakkar Developers, in which, thesame seized documents came up for consideration. 3.It can thus be seen that, the entire issue is based onappreciation of material on record and is thus purely a factual issue.No question of law arises." 3.Under these circumstances, the Tax Appeal is dismissed. [ M.S. SANKLECHA, J. ] [ AKIL KURESHI, J ]