The Commissioner Of Income Tax v. Sudarshan Nagpal & Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.326 OF 2001 The Commissioner of Income Tax ... AppellantVs.Sudarshan Nagpal & Ors.... Respondents WITH INCOME TAX APPEAL NO.321 OF 2001 The Commissioner of Income Tax... AppellantVs.Amriksingh Nagpal... Respondent WITH INCOME TAX APPEAL NO.327 OF 2001 The Commissioner of Income Tax... AppellantVs.M/s Darshan Dairy, Bombay Mr. A.D. Kango with Mr. P.S. Sahadevan forAppellant.Mr. Z. Dada i/by Mrs. S. Mahomedbhai & Co. forRespondents. 1)Heard learned counsel for the appellantand learned counsel for the respondents. 2)On perusal of the order passed by theTribunal, it is seen that the original assessmentwas closely monitored by the C.I.T. and that theassessment order was passed by considering theentire facts of the case by the assessing officerand the C.I.T.. The Tribunal further looked intothe seized documents and came to the conclusionthat the C.I.T. is his order under Section 263 ofthe Income Tax Act was not justified in ignoringthe figures written in pencil and presuming thatthe figures in ink only were the correct figures.Thus the findings recorded by the Tribunal whilesetting aside the order of C.I.T. under Section263 of the Act is based on finding of the facts.No substantial question of law arises from thesaid order. In this view of the matter, we see nomerit in the appeal and the same is herebydismissed. ( DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.)