:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO. 152 OF 2000 The Commissioner of Income Tax. ..Appellant. Vs. Shri. Ram B. Raheja. ..Respondent. Mr. P.S.Sahadevan for the Appellant. Mr. Jitendra Singh for the Respondent. CORAM : F.I.REBELLO & R.S. MOHITE, JJ. DATE : 17TH MARCH, 2009 PC : 1. Revenue which is the petitioner has approached this court setting out that the questions as set out in Para-9 ought to have been referred to this court by the Tribunal. 2. An application was made by the revenue before the Tribunal for referring the questions for the block years 1986-87 to 1996-97. From the order of the Tribunal, it may be noted that the papers were seized from the premises of Kishore R. Chhabria and not the assessee herein. The A.O. sought to use that evidence against the assessee. The learned Tribunal considering the provisions of law including provisions as to search as set out in Section 299(c) of the Income Tax Act held that as the papers were seized from the premises of Kishore R.Chhabria and as the entries did not show the name of the assessee, though there were some initials, it was the duty of the A.O. prima facie to show that :2: those documents had connection with the assessee. 3. In our opinion, we cannot find fault with the reasoning adopted by the Tribunal. The Tribunal has also discussed this issue on merits and arrived at a conclusion that these documents are not relating to the assessee. Considering the above, in our opinion, the question as sought to be raised, would not arise. Consequently, application dismissed. ( R.S. MOHITE, J.) ( F.I. REBELLO, J.)