1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.326 OF 2001 TAX APPEAL NO.326 OF 2001 TAX APPEAL NO.326 OF 2001 The Commissioner of Income Tax ... Appellant Vs. Sudarshan Nagpal & Ors. ... Respondents WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.321 OF 2001 TAX APPEAL NO.321 OF 2001 TAX APPEAL NO.321 OF 2001 The Commissioner of Income Tax ... Appellant Vs. Amriksingh Nagpal ... Respondent WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.327 OF 2001 TAX APPEAL NO.327 OF 2001 TAX APPEAL NO.327 OF 2001 The Commissioner of Income Tax ... Appellant Vs. M/s Darshan Dairy, Bombay Mr. A.D. Kango with Mr. P.S. Sahadevan for Appellant. Mr. Z. Dada i/by Mrs. S. Mahomedbhai & Co. for Respondents. CORAM CORAM CORAM : DR.S. RADHAKRISHNAN & : DR.S. RADHAKRISHNAN & : DR.S. RADHAKRISHNAN & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATE DATE DATE : 9TH APRIL, 2008 : 9TH APRIL, 2008 : 9TH APRIL, 2008 P.C. P.C. P.C. :- :- :- 1) Heard learned counsel for the appellant and learned counsel for the respondents. 2 2) On perusal of the order passed by the Tribunal, it is seen that the original assessment was closely monitored by the C.I.T. and that the assessment order was passed by considering the entire facts of the case by the assessing officer and the C.I.T.. The Tribunal further looked into the seized documents and came to the conclusion that the C.I.T. is his order under Section 263 of the Income Tax Act was not justified in ignoring the figures written in pencil and presuming that the figures in ink only were the correct figures. Thus the findings recorded by the Tribunal while setting aside the order of C.I.T. under Section 263 of the Act is based on finding of the facts. No substantial question of law arises from the said order. In this view of the matter, we see no merit in the appeal and the same is hereby dismissed. ( DR.S. RADHAKRISHNAN, J.) DR.S. RADHAKRISHNAN, J.) DR.S. RADHAKRISHNAN, J.) ( J.P. DEVADHAR, J.) J.P. DEVADHAR, J.) J.P. DEVADHAR, J.)