IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1149 OF 2004 The Commissioner of Income Tax, Central-I, Mumbai ... Appellant Vs Shri Suresh R. singh .. Respondent Mr. R.G. Bhat i/by Mr. Pankaj Kapoor for the appellant. CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE , J. DATE : 11TH JULY , 2008 P.C.: We have heard the learned counsel appearing for the appellant. The appeal is directed against the order of the Income Tax Appellate Tribunal dated 29th January, 2004 where upon appreciation of the records produced before the authority, it accepted the appeal of the assessee on the ground that there was no direct nexus with any material found as a result of search in relation to the books of accounts or documents or any other material relating to the block assessment proceeding. While coming to this finding of fact, the Tribunal has also relied upon nearly nine judgments referred to in the order which have taken consistent view. The entry made on the basis of the information was ordered to be deleted but still, the Tribunal maintained that the assessee had himself filed return of undisclosed income declaring total undisclosed income at Rs.94,350/-, the same was ordered to be taken as undisclosed income. In our considered opinion, no question of law much less a substantial question of law arises in this appeal. Dismissed. CHIEF JUSTICE A.P. DESHPANDE, J.