Jharkhand High Court
The Commissioner Of Income Tax vs Prem Narayan Garg on 20 April, 2012
Author: Prakash Tatia
Bench: Chief Justice, Aparesh Kumar Singh
IN THE HIGH COURT OF JHARKHAND AT RANCHI
T.A. No. 32 of 2009
With
T.A. No. 33 of 2009
With
T.A. No. 34 of 2009
The Commissioner of Income
Tax (Central) Patna (Bihar)... ... Appellant (in all cases)
Versus
Prem Narayan Garg ... ... Respondent (in all cases)
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CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE APARESH KUMAR SINGH
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For the Appellant : Mr. Deepak Roshan, Advocate.
For the Respondent : Mr. Sumeet Gadodia, Advocate
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Order No. 07 Dated 20th April, 2012
Tax Appeal No. 12 of 2010 has wrongly been tagged with these appeals, therefore, it is separated.
2. Heard learned counsel for the parties.
3. The appellant-revenue is aggrieved against the three orders passed by the Income Tax Appellate Tribunal, Ranchi Circuit Bench, Ranchi in the matter of block assessment years of the assessment years 2001-02, 2002-03, 2003-04 and 2004-05 by which the Income Tax Tribunal, Ranchi Circuit Bench, Ranchi allowed the appeals preferred by the assessee and dismissed the three appeals preferred by the revenue, upholding the order passed by the C.I.T.(Appeals), Ranchi.
4. Learned counsel for the appellant submitted that in the matter of search and seizure under Section 132 of the Income Tax Act, 1961, the two authorities, i.e., C.I.T. (Appeals) and the Income Tax Appellate Tribunal, both have committed serious error of law by ignoring the material piece of evidence which were seized during search operation and wrongly relied upon the previous Assessment Orders. It is also submitted that from the previous Assessment Orders also, the fact was wrongly taken by the Income Tax Appellate Tribunal and in view of the above reason, the findings recorded by the C.I.T. (Appeals) and the Income Tax Appellate Tribunal are vitiated.
5. After careful consideration of the reasons given by the Assessing Officer in the Assessment Order and the reasons given by the appellate authority as well as by the Income Tax Appellate Tribunal, we are of the considered opinion that each and every piece of evidence which were recovered and seized from the premises of the assessee, were considered and, thereafter, finding of facts have been recorded with respect to the credibility of the documents and thereafter, the issue was decided and, therefore, in our opinion, no question of law is involved in these Tax Appeals. Hence, These Tax Appeals are dismissed.
(Prakash Tatia, C.J.) (Aparesh Kumar Singh, J.) Birendra/