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.297 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant. VersusSmt.Kanchan G. Motwani ..Respondent. INCOME TAX APPEAL NO.327 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusRamesh P. Mankani..Respondent. INCOME TAX APPEAL NO.328 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusShri Himat R. Jethani..Respondent. INCOME TAX APPEAL NO.359 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusAsha H. Lalwani ..Respondent. INCOME TAX APPEAL NO.488 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusShri Amarlal R. Jethani..Respondent. INCOME TAX APPEAL NO.514 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusSeema H. Bijlani..Respondent. INCOME TAX APPEAL NO.515 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusShri Subhash K. Khairari..Respondent. INCOME TAX APPEAL NO.854 OF 2009 The Commissioner of Income Tax – III, Thane..Appellant.VersusShri Ramesh Khimji Shah..Respondent. Mr.Bhatnagar i/by Mr.N.R. Prajapati for the appellant in all the matters.Mr.V.S. Hadade for the respondent in ITXA 297, 327, 328/09, 515/09, Mr.K. Gopal for the respondent in ITXA 359/09.Dr.Danial with Mr.V.S. Hadade for the respondent in ITXA 488/09, 514/09None for the respondent in ITXA 854/09. 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. Even otherwise, the tax impact involved in these appeals is less than Rs.4 lakhs. In the result, all the appeals are dismissed on this count as well as on merits, with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)