The Commissioner Of Income Tax v. M/S. B. Vijaykumar And Co

srk IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION (L) NO.1668 OF 2009WITHINCOME TAX APPEAL (L) NO. 1055 OF 2009 The Commissioner of Income Tax Vs.M/s. B. Vijaykumar And Co. ..Appellant ..Respondent Mr.P.S. Sahadevan a/w Ms.Padma Divakar for appellant.Mr. S.J. Mehta for respondent. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 23[th] June,2009 DATE : P.C. Heard. For the reasons stated in the affidavit, delay is condoned. Notice of Motion is made absolute. Office objections are overruled. Registry is directed to register the appeal. The Tribunal has clearly recorded a finding that the details i.e. purchase bills, copy of ledger account, copy of bank account, copy of income tax returns of the respective parties from whom the material was purchase by the assessee along with the confirmation were filed before the Assessing Officer. The Assessing Officer himself had admitted this fact by recording this fact in his order. The parties are assessed to tax; therefore, the genuineness of these parties could not be doubted. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact with which no fault can be found. In this view of the matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)