HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 24/2017 Pr. Commissioner of Income Tax- Central, Jaipur. -Appellant Versus Shri Ram Lal Suthar, 10-B, Subhash Nagar, Milk Man Colony, Jodhpur. Respondent For Appellant(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Judgment 13/09/2017 This appeal is before us to examine correctness of order passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in Income Tax Appeal No.151 and 270/Jodh/2015. order aforesaid pertains to assessment year 2010-2011. Suffice to mention that while search certain documents were recovered from premises of assessee and on basis of same addition was made in taxable income of assessee under Section 153A of Income Tax Act, 1961. same was questioned by way of filing appeal before Commissioner of Income Tax. Commissioner of Income Tax under order dated 30.03.2015 partly allowed appeal preferred by assessee. assessee as well as revenue being aggrieved by order passed by Commissioner of Income Tax preferred (2 of 2) [ITA-24/2017] appeals before Income Tax Appellate Tribunal and those came to be decided under order impugned dated 27.01.2017. Income Tax Appellate Tribunal under order impugned arrived at conclusion that documents recovered during search does not disclose any additional income, therefore, addition was erroneous. This Court also looked into original documents on basis of which addition, as per Section 153A of Income Tax Act, 1961 has been made. document aforesaid, as matter of fact, does not reflect any income said to be have with assessee. No definite conclusion on basis of those documents could have been given. In view of it, we do not find any wrong with order passed by learned Income Tax Appellate Tribunal. appeal, as such, does not involve any substantial question of law. appeal hence is dismissed. (VINIT KUMAR MATHUR)J. (GOVIND MATHUR)J. Ramesh/43 Pr. Commissioner of Income-tax, Central, Jaipur v. Ram Lal Suthar