IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.268 OF 2009 INCOME TAX APPEAL NO.268 OF 2009 INCOME TAX APPEAL NO.268 OF 2009 P.N. Talwar ..Appellant. V/s. The Dy. Commissioner of Income Tax ..Respondent. Ms.Beena Pilla i/b. Niraj Punmiya for appellant. Mr.A.S. Shmivsharan for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 15TH APRIL, 2009. DATED : 15TH APRIL, 2009. DATED : 15TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and the respondent. The appeal seeks to raise the following substantial questions of law :- 1) Whether on the facts and circumstances of the case, the Tribunal was right in confirming that the addition in account of seized jewellery on the grounds that the appellant had invested in them from undisclosed income without relying upon any documents to base upon ? 2) Whether the facts and circumstances of the case and in law, the Tribunal was right in holding that the appellant had actually made payment to the charitable organization and settled his old debts out of his undisclosed income only relying upon the letter written by the appellant to his son who is staying in the middle east but not sent being the only documentary evidence found at the time of search ? 3) Whether the facts and circumstances of the case - = : 2 : = - and in law, the Tribunal erred in not considering that the appellant had advanced the money to the servant on various dates which have been seen from the regular withdrawals ? 2. All these questions revolve around the appreciation of evidence. Therefore, no substantial question of law is involved in this appeal. Appeal is dismissed in limini. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)