In the High Court of Judicature for Rajasthan At Jaipur Bench, Jaipur D.B. Income Tax Appeal No.338/2009 Commissioner of Income Tax, Jaipur-III, Jaipur Vs. Shri Firoz Khan 13.7.2009 P R E S E N T HON'BLE MR. JUSTICE ASHOK PARIHAR HON'BLE MR. JUSTICE J.R. GOYAL Mr. Sameer Jain, for appellant. *** The loss assessment returns were disallowed by the assessing authority, however, the appellate authority as also the tribunal came to a finding that without making any inquiry and proving that the said claim by the assessee was bogus, the assessment order could not be sustained. Since after due consideration proper discretion has already been used by the appellate authority as also the tribunal, under the facts and circumstances we find no reason for further interference by this Court more so when no substantial question of law arises. The appeal is dismissed accordingly as having no merits. (J.R. Goyal),J (Ashok Parihar),J VS Shekhawat/- Jr. P.A. D36