1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 137 of 2007 C I T V/S M/S SHRI ASHOK DOSHI Mr. KK BISSA, for the appellant / petitioner Date of Order : 10.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the appellant, and perused the impugned order. So far as the deletion of addition of the amount representing share applications received at SBI, Udaipur is concerned, in our view, the learned Tribunal has gone into the aspect threadbare, and has found that the applications have not been received from 4 countries only, rather they have been received from 13 countries. Then even during course of hearing it is not shown that any finding has been recorded, about any of the applicants being fictitious persons, rather all the applicants have supported the applications. In that view of the matter, when the applications received at main branch of SBI at Bombay and accepted, learned Tribunal was right in deleting the additions with respect to the application money received at Udaipur. Then so far as the gifts alleged to be fictitious 2 are concerned, the learned Tribunal has found that the assessee gave out the names and addresses of the donors and donees by pointing out the amount from gift documents, and the assessee repeatedly requested for conducting inquiry about genuineness of the gifts, but no inquiry was conducted. In such circumstances, in our view, the learned Tribunal rightly deleted the addition on this count. Then the last contention is regarding the other unexplained investment of Rs.2,75,000/-, this has been found to be part of the aforesaid amount of share application money received at SBI branch at Udaipur, and therefore, this also stands covered by the aforesaid finding. The appeal thus does not involve any substantial question of law. The same is, therefore, dismissed summarily. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /tarun/