IN HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO. 70 OF 2013 Commissioner of Income Tax, Aurangabad. Appellant Versus Gaikwad Dagdu Sayajirao. Respondent Mr. Alok M. Sharma, Advocate for appellant. Mr. L.D. Vakil, Advocate for sole respondent. CORAM : A.V. NIRGUDE & V.L. ACHLIYA,JJ. DATED : 21.11.2014 P.C. : 1. Heard learned Counsel for parties. 2. This appeal challenges concurrent findings recorded by appellate forum that respondent is not liable to pay tax on certain amounts. respondent while he was working as Superintending Engineer (Irrigation), allegedly received certain amounts from contractor, whose office was searched by Income Tax Department. amounts which he received allegedly then was used for acquiring flat in Mumbai and same was even decorated. flat, however, was purchased in name of his son and daughter in law. son, however, could show that he had source of income for acquiring Uploaded on - 24/11/2014 Downloaded on - 03/07/2020 18:09:50 (2) ita70.13 his property. But, Assessment Officer held that amount spent on flat and its decoration belongs to respondent. appellate forum on facts held that respondent s son in law could show that it was his income from which he could acquire property. 3. Learned Counsel for appellant tried to suggest that in view of judgments in case of L.K. Advani Vs. Central Bureau of Investigation, 1997 CRILJ 2559, CBI Vs. Shukla & Ors AIR 1998 SC 1406 and Ashwini Kumar Vs. ITO (1992) 42 TTJ (DEL) 644, substantial questions of law would arise in this appeal. But, having gone through judgments, we are of view that case is decided properly on facts. Therefore, there does not arise any substantial question of law in this appeal. 4. appeal stands dismissed. [V.L. ACHLIYA,J.] [A.V. NIRGUDE,J.] snk/2014/NOV14/ita70.13 Uploaded on - 24/11/2014 Downloaded on - 03/07/2020 18:09:50 Commissioner of Income-tax, Aurangabad v. Gaikwad Dagdu Sayajirao