TMI Blog2006 (7) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... l question/s of law arises in this case either in the manner formulated on behalf of the assessee in the memorandum of appeal or otherwise. Whether there is concealment of income or not has to be decided with reference to the facts of a given case and the fact-finding authorities under the Act having come to the conclusion that in the facts of the case, the assessee had concealed the income initially with a view to avoid the payment of tax, we are of the view that no substantial question of law is involved in this case requiring the admission of the appeal. Consequently, the same is hereby dismissed. - HON'BLE RANJANA PRAKASH DESAI AND N.A. BRITTO, JJ. For the Appellant : S.V. Pikale and S.S. Gurav, Advs. For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately attempted to conceal the income. 4. The assessee carried an appeal to the Commissioner of Income-tax which came to be disposed of by order dated September 21, 2001. In allowing the assessee's appeal, the Commissioner of Income-tax relied upon the decision in the case of CIT v. Suresh Chandra Mittal [2000] 241 ITR 124 (MP) as affirmed by the Supreme Court in CIT v. Suresh Chandra Mittal [2001] 251 ITR 9. The Revenue carried an appeal to the ITAT (Income-tax Appellate Tribunal) and the Income-tax Appellate Tribunal by order dated January 2, 2006, was pleased to allow the same. In disposing of the said appeal of the Revenue, the Income-tax Appellate Tribunal observed that whether an assessee had concealed income or not was a matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving arrived at the finding of concealment of income on the basis of the material on record, no question of law arose, reference of which could be called for. In the second case, the Division Bench of this court held that whether there was concealment of income or not is a finding of fact and, therefore, no substantial question of law arose on the facts of that case. In the third case, the Karnataka High Court, in a fact situation very similar to the facts of the case at hand, observed that the concealment of the income in the return filed by the assessee was a glaring fact. It further held that the assessee had to thank himself that the Income-tax Officer levied the limited penalty only. 7. In the case of K. C. Builders v. Asst. CIT [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the Income-tax Appellate Tribunal having come to the conclusion that the assessee had filed the initial return dishonestly with a view to conceal the income and the revised return was filed out of compulsion, i.e., after having found that the assessee had concealed the income and filed a false return with a view to avoid tax liability, in our view, no substantial question/s of law arises in this case either in the manner formulated on behalf of the assessee in the memorandum of appeal or otherwise. The Commissioner of Income-tax allowed the appeal of the assessee by misapplying the said decision of the Division Bench of the Madhya Pradesh High Court which had no relevance to the fact situation prevailing in the case at hand. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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