Pr Commissioner Of Income Tax 1 Thane v. Miukesh Odhavji Kamaliya Ay 2011 12 ITA 2768 Mum 2023

by MULEY SHUBHAM PRAVINRAO Date:

2025.12.04 18:43:36 +0530 MULEY SHUBHAM PRAVINRAO 41-ITXA-936-2024.DOCX Shubham

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(IT) NO. 936 OF 2024 Pr Commissioner of Income Tax 1 Thane ...Appellant

Versus

Miukesh Odhavji Kamaliya AY 2011 12 Ita 2768 Mum 2023

...Respondent

______________________________________________________ Mr. Akhileshwar Sharma (through VC) for the Appellant. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 03 December 2025 P.C.:- 1.

Heard Mr. Sharma for the Appellant.

2.

The tax effect in this Appeal is only Rs.82,175/-. However, Mr. Sharma submits that this Appeal falls within the exceptions carved out in the CBDT circulars. Assuming that this Appeal is indeed covered by the exceptions, we find that the same raises no substantial questions of law. The ITAT after noting that the Assessee had produced Bank Book, Cash Book, Ledger, Sales Register, Purchase Register, Financial Statement and source of purchases has held in favour of the Assessee.

3.

This is a case of estimation and in any event this is a case where finding of fact has been recorded. Such finding cannot be

41-ITXA-936-2024.DOCX called as a perverse finding given the documents referred to and considered by the ITAT, which is a final fact finding authority. 4.

Therefore, we dismiss this Appeal on the ground that it involves no substantial questions of law. No costs. (Advait M. Sethna, J) (M. S. Sonak, J.)