1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 401 OF 2006 The Commissioner of Income Tax-19,Mumbai. ..... Appellant. Versus Piyushkumar G. Choudhari. ... ..... Respondent. Mr. Vinod Gupta, APP for the Appellant. Mr. M.Subramanian with Mr. V. S. Hadade for the Respondent. CORAM : BILAL NAZKI and S. S. SHINDE, JJ. DATED : 27TH JUNE, 2008. P.C.: This appeal arises on the following facts. 2. The Commissioner of Income Tax contended that the assessee had returned agricultural income along with the non-agricultural income in the usual return filed by him. However, the incriminating material relating to the agricultural income was collected during the course of search and it came to be known that the assessee did not have any agricultural lands and assessee was inflating its non-taxable income by declaring bogus agricultural income. The contention of the appellant was that since the income was shown in the return and if there was any dispute with regard to the claims made in the return, it could be gone into during regular assessment but could not form 2 basis for a block assessment. It is submitted that such a question has already been decided by this Court in the case of Commissioner of Income-Tax v/s Vikram A. Doshi (2002 ITR 129 {Vol.256}). 2. Although the question framed as substantial question of law in the memo of appeal is inappropriately framed but in the facts and circumstances of the case we find that the appeal deserves to be dismissed. 3. The appeal is, accordingly, dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (S. S. SHINDE, J.)