1 Itxa1313.2011.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1313 OF 2011 Mr. Dalchand H. Gupta ...Appellant. Vs. The Commissioner of Income Tax-19 ..Respondent. Mr. Prakash Shah i/by PDS Legal for the Appellant. Mr. D.K. Kamwal for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 8TH JULY, 2011. P.C. 1 Whether the Assessing Officer was justified in making assessment on the basis of concession made by the assessee is a basic question raised in this appeal. 2. In our view, no fault can be found with the decision of the Assessing Officer in making assessment on the basis of concession made by the assessee especially when there is no material to controvert the confessional statement. We see no merit in the appeal and accordingly appeal is dismissed. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)