2013 (12) TMI 1261

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..... sel for the parties. 2. These appeals are directed against the order dated 26-11-2012 passed in W.P. Nos.2176 & 11524/2012 whereby learned Single Judge dismissed the writ petitions filed by the appellants. 3. We have perused the order passed by learned Single Judge and we find that learned Judge after referring/reproducing the findings of fact recorded by the Assessing Officer and so also by the .....

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..... the petitioner had put forward a totally false and a fabricated claim for deduction. The petitioner shall pay the aforesaid costs to the respondents within three months from the date of receipt of a copy of this order." 4. The only contention urged before us by learned counsel appearing for the appellant is that the evidence placed on record by the appellant before the revisional authority was no .....

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..... the appellant in respect of the development/improvement of the land was not genuine. Having considered the entire material, learned Single Judge dismissed the writ petition by imposing exemplary cost of Rs.1,00,000/-. We have also independently perused the order passed by the AO, in particular, the reasoning part thereof and so also the order passed by the Revisional Authority and we do not find a .....

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