The Deputy Commissioner Of Income Tax, Central Circle-Iii Patna v. Shri Sone Lal Hembrum, Road

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.485 of 2009 ====================================================== The Deputy Commissioner of Income Tax, Central Circle-III Patna .... .... Appellant/s Versus Shri Sone Lal Hembrum, Road No.11 Patel Nagar, Patna .... .... Respondent/s ====================================================== with Miscellaneous Appeal No.473 of 2009 ====================================================== The Deputy Commissioner of Income Tax Central Circle-III Patna .... .... Appellant/s .... .... Respondent/s Versus Shri Sone Lal Hembrum, Road No.11 Patel Nagar, Patna ====================================================== Appearance :(In MA No.485 of 2009) For the Appellant/s : Mr. Harshwardhan Prasad, Sr. S.C Mrs. Archana Sinha, Jr. S.C. For the Respondent/s : Mr. (In MA No.473 of 2009) For the Appellant/s : Mr. Harshwardhan Prasad, Sr. S.C. Mrs. Archana Sinha, Jr. S.C For the Respondent/s : Mr. ====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGHand HONOURABLE MR. JUSTICE VIKASH JAINORAL ORDER (Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH) 7 21-06-2012 Heard learned counsel for the appellant in both the appeals. Inspite of notice nobody has appeared on behalf of respondent assessee. Since there is no opposition to the limitation petitions, for the reasons mentioned therein, the prayer for condoning the delay in filing these appeals is allowed. The limitation petitions filed in both the appeals, thus, stand allowed. The assessee was subjected to search and seizure and the assessing officer held undisclosed income of the assessee to Rs. 2,62,81,083/-. The appeal filed by the assessee before CIT (A) succeeded in respect of all heads of addition except unexplained cash deposit of Rs. 5, 70,573/- in different bank accounts. By the impugned order learned income tax Appellate Tribunal, Patna affirmed the order of the learned CIT (A) by giving similar findings on fact. The issue as to whether the additions made by the learned assessing officer on different heads were justified by the evidence or not have been decided concurrently by two authorities of the department on the evidence and materials on record. Those findings of fact do not raise any question of law much less a substantial question of law for determination in these appeals. The appeals are, therefore, dismissed. (Shiva Kirti Singh, J) BKS/- (Vikash Jain, J)