MOHD YUSUF Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY way of this petition, the assessee seeks review of the order dated 24.11.2010 as passed in D.B. Income Tax Appeal No.90/2010 whereby the Division Bench of this Court (Hon'ble Mr. A.M. Sapre and Hon'ble Mr. C.M. Totla,JJ.) dismissed in limine the appeal filed by him against the order dated 09.10.2009 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in Appeal No.11/JU/2004.

(2.) IN the order dated 24.11.2010, the Court considered the background aspects that the Tribunal had upheld the additions made by the A.O. by dismissing the appeal filed by the assessee and upholding the order as passed by the CIT (Appeal). The Court further considered as to whether the appeal involved any substantial question of law within the meaning of Section 260-A of the INcome Tax Act, 1961 ('the Act of 1961') and noticed the substance of the matter thus: "5. The issue relates to certain additions which were made by the A.O. in the course of assessment proceedings initiated against the assessee under the Act. The A.O. did not accept the explanation offered by assessee and treating the said amount to be that of assessee added in his total income by taking recourse to Section 68 ibid. The CIT (Appeal) too upheld the additions when he also dismissed the appeal filed by assessee. The order of CIT(Appeal) was then upheld by Tribunal. IN other words, the Tribunal too did not accept the factual explanation coupled with the evidence tendered by assessee in relation to the impugned 2

(3.) TO put in nutshell, it is noticed that in a comprehensive view of the matter, the Court found no substantial question of law being involved in the matter so as to entertain the appeal of the assessee. The submissions essentially relating to the findings of fact do not make out any substantial question of law and in any case, do not make out a case for review of the order passed by the Court. The review petition fails and is, therefore, dismissed.