THE COMMISSIONER OF INCOME TAX vs. SHRI GAURAV SHARMA

1 HIGH COURT OF MADHYA PRADESH : JABALPUR INCOME TAX APPEAL NO.

29 OF

2015 The Commissioner of Income Tax Bhopal

- V/s -

Shri Gaurav Sharma

INCOME TAX APPEAL NO.

31 OF

2015 The Commissioner of Income Tax Bhopal

- V/s -

Shri Gaurav Sharma

INCOME TAX APPEAL NO.

34 OF

2015 The Commissioner of Income Tax Bhopal

- V/s -

Shri Gaurav Sharma INCOME TAX APPEAL NO.

36 OF

2015 The Commissioner of Income Tax Bhopal

- V/s -

Shri Gaurav Sharma INCOME TAX APPEAL NO.

41 OF

2015 The Commissioner of Income Tax Bhopal

- V/s -

Shri Gaurav Sharma 2 INCOME TAX APPEAL NO.

42 OF

2015 The Commissioner of Income Tax Bhopal

- V/s -

Shri Gaurav Sharma INCOME TAX APPEAL NO.

43 OF

2015 The Commissioner of Income Tax Bhopal

- V/s -

Shri Gaurav Sharma

Present : Hon'ble Shri Rajendra Menon; Acting Chief Justice Hon'ble Shri Anurag Shrivastava;J ...................................................................................................................... Shri Sanjay Lal with Shri Prateek Jain for the appellant. Shri Abhijeet Shrivastava for the respondent. ...................................................................................................................... J U D G M E N T (2/08/16) In these appeals filed by the revenue under Section 260-A of the Income Tax Act, exception is sought to the order dated 20th November, 2014 passed by the Income Tax Appellate Tribunal, Indore Bench, Indore. 2. A search and seizure operation under Section 132 of the Income Tax Act was conducted on 7/09/07 in the residential premises of the assessee and based on the same, a notice U/s 153-A of the Act was issued and the assessee furnished a return of the income declaring his income and also surrendered certain amount not disclosed in the original return. 3. During the course of assessment proceedings, it was found that father of the assessee Dr. Yogiraj Sharma was a Govt. servant. He had received illegal gratification from the suppliers of 3 medicines and other suppliers while discharging his official duty in the Health Department and certain undisclosed income received by Dr. Yogiraj Sharma was found to be diverted showing bogus income in the name of family members. However, the Income Tax Appellate Tribunal while dealing with the matter in the assessment orders passed in the case of Dr. Yogiraj Sharma and while considering the question in an appeal filed before the Income Tax Appellate Tribunal in para 18 recorded a following finding :- 18. After hearing the rival submissions we may mention that this issue has already been adjudicated by this Tribunal in IT (SS) nos. 159-163/IND/2013 in the appeals filed by Dr. Yogiraj Sharma in which this Tribunal at para 47 has held as under : “47. We heard the rival submissions and carefully considered the same alongwith the order of the tax authorities below. This is an undisputed fact that search and seizure operation has been carried out at A-70, Shakti Nagar, Bhopal which belonged to the son of the Assessee, Shri Gaurav Sharma. The Assessee was allotted Government accommodation and has also occupied the same. The son of the Assessee, Shri Gaurav Sharma got direction of the CIT (A) that these additions have to be made in A. Y. 2008-09, not in A. Y. 2007-08.” 4. This finding is based on the order passed earlier by the Tribunal as indicated therein in the case of Dr. Yogiraj Sharma. Against the orders passed by the Tribunal in the case of Yogiraj Sharma, appeals were filed by the Revenue under Section 260-A and a co-ordinate Bench of this Court vide orders passed on 28/02/16 in I. T. A. No. 152/2015 has dismissed the appeal filed by the Revenue and it was found that the finding recorded by the Tribunal is based on factual aspect of the matter and on the basis of evidence available on record and as no substantial question of law is involved, therefore, the appeals were dismissed. 4 5. On a perusal of the order passed by the Appellate Tribunal, we find that the findings recorded in the present case are based on the order passed in the case of Dr. Yogiraj Sharma which has already been upheld by this Court. 6. That being the position, we find no case made out for interference, that apart we have analyzed the order in question, have considered the objections of the revenue as were canvassed by Shri Sanjay Lal. We find that no substantial question of law arising for consideration in this appeal. The order passed by the Tribunal is based on due appreciation of the evidence that came on record, its a pure finding of fact, and, therefore, we find no ground to interfere into the matter as no substantial question of law arises for consideration in this appeal. 7. The appeals are accordingly dismissed.

(Rajendra Menon) (Anurag Shrivastava) Acting Chief Justice Judge Vy/-