IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 75 of 2008 COMM. OF INCOME TAX, , BIKANER V/S M/S.BHAGWANT SINGH KHANUJA & CO. Mr. KK BISSA, for the appellant / petitioner Date of Order : 2.7.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- Heard lerned counsel for the appellant. It is informed by learned counsel today in furtherance of the order dated 19.5.2008 that as a matter of fact, no statement of the assessee was recorded under Section 132(4), and that it was only by way of reply to the requirement of the Revenue to disclose the yearwise figures of undisclosed income that he had disclosed the income vide letter dated 20.11.2000. A look at that shows that, that does not show that the assessee had surrendered the alleged undisclosed income to be liable to be assessed in any particular assessment year. In that view of the matter, the findings recorded by the learned Tribunal about the explanation of the assessee with respect to the amounts as supported by the books of accounts etc. cannot be said to be suffering from any error of law giving rise to any substantial question of law. The appeal thus, has no force, and is dismissed summarily. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/