- (1.) The present appeal arises out of the order dated 23rd February, 2007 in ITA No.236/2007 passed by the Delhi High Court whereby the High Court has held that no substantial question of law arose for its consideration and it was merely a matter decided on the evidence on record.
(2.) We have heard learned counsel for the parties.
(3.) On a perusal of the impugned order, we find that on 27.05.2000 the employee of the appellant was returning from Amritsar by train No.2030, Swarn Shatabdi Express and he was found in the possession of Rs. 30 lacs cash in a search by Railway Police. The SHO, GRP Station, Jalandhar after making enquiries from the concerned employee registered a case under Sections 411/414 of the Indian Penal Code on 27.05.2000. The report written by the SHO, GRP is as follows: "The accused is working for 5-6 months with his cousin (Bhua's son) Shri Neeraj Kumar who is running a jewellery shop in Shop No.2230, Usha Market, Kinari Bazar, Old Delhi. Shri Neeraj Kumar is resident of D-271, Nirman Vihar, Delhi. On 26.5.2000 he got reserved his onward and inward journey for 27.5.2000 in Train No.2029 up and 2030 down, Shatabdi Express and on 27.05.2000 in the morning he carried 40 biscuits of gold each weighing 116 grams reached Amritsar through Shatabdi Express and by hiring three wheeler reached Shakti Nagar Chowk where Babbu Jeweller met him and took him to his residence near Shakti Nagar Chowk. He gave Mr. Babbu 40 gold biscuits and in return received the cost of 40 gold biscuits and previous balance totaling in all to Rs. 30 lacs. He started from Amritsar to Delhi by 2030 down Swaran Shatabdi Express and was produced before you by the Escort-in-Charge of the train. The gold biscuits were given by Shri Neeraj Kumar and the money was also to be given to him.";