The Commissioner Of Income Tax – Iii, Thane v. Income Tax Appeal

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.278 OF 2009 The Commissioner of Income Tax – III, ThaneVersusSmt.Maya G. Moryani ..Appellant. ..Respondent. Mr.Bhatnagar i/by Mr.N.R. Prajapati for the appellant.None for the respondent. INCOME TAX APPEAL NO.280 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusGhansham N. Bhatia (HUF) ..Respondent. INCOME TAX APPEAL NO.284 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusShri Ramniklal M. Shah, Bhiwandi..Respondent. INCOME TAX APPEAL NO.315 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusShri Khirish Hirji Kaania / Shah..Respondent. INCOME TAX APPEAL NO.316 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusShri Vishwanath Mungilal ..Respondent. INCOME TAX APPEAL NO.332 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusSmt.Meena S. Bijlani..Respondent. INCOME TAX APPEAL NO.334 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusRachana K. Madnani ..Respondent. INCOME TAX APPEAL NO.341 OF 2009 The Commissioner of Income Tax – III, Thane VersusRamkishin N. Juriani ..Appellant...Respondent. INCOME TAX APPEAL NO.344 OF 2009 The Commissioner of Income Tax – III, ThaneVersusThanwardas G. Bhatia ..Appellant. ..Respondent. Mr.Bhatnagar i/by Mr.N.R. Prajapati for the appellant in all the matters.Dr.Danial with Mr.V.S. Hadade for the respondent in ITXA Nos.280, 284, 315, 316 332, 334, 341 & 344/2009. CORAM : V.C. DAGA &J.P. DEVADHAR, JJ. DATE : 2[nd] July, 2009 P.C. : 1.Heard learned counsel for the Revenue and the learned counsel appearing for the respondents in all the matters. Perused record. 2.These appeals are directed against the order dated 1-6-2006 passed by the Income Tax Appellate Tribunal `H’ Bench, Mumbai, 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 2009is 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. (V.C. Daga, J.)