1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 394 OF 2006 Commissioner of Income Tax, Central-II, Mumbai.. ..... ..... Appellant. Versus Vasanji Mamania. ...... ..... Respondent. Mr. Vinod Gupta, APP for the Appellant. Mr. Atul Jasani for the Respondent. CORAM : BILAL NAZKI and S. S. SHINDE, JJ. DATED : 27TH JUNE, 2008. P.C.: The addition of Rs.15 lakhs was made in the income of the assessee on the basis of the piece of paper found in the premises of M/s. Adlabs Films P. Ltd. (in short AFPL). The assessee was a Director of the company. The handwriting was of one Shri Prakash Jha and Shri Prakash Jha had not admitted that he had given this amount to the assessee. Notice was given to AFPL to explain the noting in the piece of paper but no opportunity was ever given to the assessee to explain the noting in the said piece of paper. Therefore, the income was disallowed. The Tribunal agreed with the findings on the basis of the judgment in the case of Kishnichand Chela Ram (125 ITR 2 713) that no material could be used against the assessee without confronting the assessee with such material. 2. In these circumstances, we do not find that the questions framed arise in the facts and circumstances of the case. Appeal is, accordingly, dismissed. Sd/- (BILAL NAZKI, J.) Sd/- (S. S. SHINDE, J.)