1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 472 OF 2006 The Commissioner of Income Tax, Central-III, Mumbai. ..... ..... Appellant. Versus Mr. Gulu Mirchandani. ..... ....... Respondent. Mr. Vimal Gupta for the Appellant. Mr. Atul Jasani with Mr. T. C. Tripathi for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 7TH JULY, 2008. P.C.: Bare perusal of the questions framed in the memo of appeal would show that the questions tried to be raised as the questions of law are in fact questions of facts. An addition of Rs.9,30,000/- was deleted on the ground that there was enough evidence to suggest that this money was withdrawn from the bank, brought into Mumbai and left by the mother with her son, who is the assessee. A question was put to assessee after the search, “During the course of search a cash of Rs.12,80,000/- has been found and out of this amount of Rs.8,00,000/- which are kept in hundred rupees bundles do not bear any bank slip or seal, please explain the source of cash found and also explain why the bundles of notes not bearing seal slip should be considered 2 as income from undisclosed sources.” In answer to this question, while explaining the income the assessee said that Rs.8,50,000/- were withdrawn by his mother Mrs. Padma Mirchandani for her impending operation in the month of October, 2000 when she visited Bombay and was admitted in Breach Candy Hospital. But due to technical reasons her operation could not take place at Mumbai and she had to be operated upon at Apollo Hospital at Delhi. This was not believed by the Income Tax Authority. But this explanation was accepted by the Tribunal and it was found on evidence that an amount of Rs.8,50,000/- was withdrawn from Bank of Tokyo, New Delhi on 21st October, 2000. But addition was made in his account on the ground that if she had to be operated in New Delhi, why was the money brought to Bombay. This is merely a question of fact. 2. In view of the above, the appeal is dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (A.A.KUMBHAKONI, J.)