1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 16 of 2008 C I T UDAIPUR V/S SHRI DHARMENDRA SHARMA Mr. KK BISSA, for the appellant / petitioner Date of Order : 14.1.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the appellant, perused the impugned orders. In this case, though the assessee has surrendered the income of Rs.14 lacs in his statement under Section 132 (4), but then has been successfully able to show that the entire amount had been duly entered in the Books of Accounts of his mother Shakuntala Sharma, who also had already showed the said amount towards the construction of the house. Then he has given explanation that the departmental authorities were pressuring him for surrender, and it was 9.30 PM that the assessee eventually succumbed to the pressure, and made the surrender, and therefore, it has been found by the learned Tribunal that the assessee was justified in retreating from his surrender, which has been found to be based on no evidence. In our view, the 2 findings are pure findings of fact, and do not involve any substantial question of law. The appeal thus, has no force and is dismissed summarily. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /tarun/