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2016 (5) TMI 577 - BOMBAY HIGH COURT

2016 (5) TMI 577 - BOMBAY HIGH COURT - TMI - Disallowance under Section 36(1)(vii) - Held that:- In the first round of disptue with regard to the subject income of the appellant, the fact finding Authority has come to the conclusion that the disputed amount was not actually received by the appellant, nevertheless, the learned Tribunal, whilst passing the impugned order dated 15/1/2015, has taken a view that such amount was actually received by the appellant. There is no material on record to com .....

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p> For the appellant: Mr. Mihir Naniwadekar, and Mr. Purushottam R. Karpe, Advocates For the respondents: Ms. Asha Desai, Advocate ORAL JUDGMENT: (PER F.M. REIS, J.) Heard Mr. Mihir Naniwadekar, learned Counsel appearing for the appellant and Ms. Asha Desai, learned Counsel appearing for the respondents. 2. Admit, on the following substantial question of law : Whether in the facts and circumstances of the case, in law and on me .....

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finding Authority has come to the conclusion that the disputed amount was not actually received by the appellant, nevertheless, the learned Tribunal, whilst passing the impugned order dated 15/1/2015, has taken a view that such amount was actually received by the appellant. The learned Counsel further points out that there is no material on record to come to such a conclusion and the finding to that effect is based on no evidence and consequently, is a perverse finding of fact. The learned Coun .....

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