1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 107 of 2008 C.I.T., UDAIPUR V/S SHANTI LAL JAIN Mr. KK BISSA, for the appellant / petitioner Date of Order : 27.8.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- Heard learned counsel for the appellant. The learned Tribunal has decided the appeal by recording the finding in para-12 as under:- “At the time of the hearing, no valid reasons could be brought forth by the ld. D.R. which could persuade us to distract from the impugned findings of the ld. CIT(A). We have gone through the entire record placed before us. We have also rushed through the statements recorded by the ld. Assessing Officer, the copies of which are placed on record. We endorse, the entire reasons given by the ld. CIT(A) and uphold his findings. We dismiss this ground of appeal as well.” It is not shown successfully by the learned counsel that this recital is in any manner wrong, or that any submissions were made. Apart from the fact that even if any such submissions were to be made, we have our own doubts about making such submissions before this Court in view of the judgments of the Hon'ble Supreme Court in Bank of Bihar Vs. Mahabir Lal reported in AIR 1964 SC-377 and 2 State of Maharashtra Vs. Ramdas Shrinivas Nayak reported in AIR 1982 SC-1249. We may also observe here that the finding of the learned Commissioner are much too elaborate, and every item of payment has been dealt with, and has been found to have been paid by cheques, and even T.D.S. has been deducted. In that view of the matter, we do not find any force in the appeal. The same is, therefore, dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /Sushil/