The Commissioner Of Income Tax v. M/S J.m. Trading Corporation

srk IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 589 OF 2009 The Commissioner of Income Tax Vs. M/s J.M. Trading Corporation ..Appellant ..Respondent Mr. Yogesh Patki i/b P.S. Shadevan for appellant. Mr. Atul K. Jasani for respondent. P.C. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 29th June, 2009 DATE : Heard learned Counsel for the parties. The question sought to be raised in this appeal is relating to the conduct of the search. The assessment made against the assessee under the provisions of section 143 (3) read with section 153 A of the Income Tax Act. The Tribunal has categorically recorded a finding of fact of initiation of the search that non compliance to the provisions of the Act by the Authorised Officer, such searches are invalid and illegal. No search was conducted against the assessee as the the premises occupied by the assessee were not entered upon and searched by the Authorised Officer. Considering the factual aspect which is based on the appreciation of evidence and no substantial question of law is involved in the present appeal. 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.)