Date: 20020131
Docket: A-829-00
Neutral citation: 2002 FCA 45
CORAM: STRAYER J.A.
BETWEEN:
DARSHEN NARANG
Appellant
and
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia, on January 30, 2002.
Judgment delivered at British Columbia, on January 30, 2002.
REASONS FOR JUDGMENT BY: SHARLOW J.A.
Date: 20020131
Docket: A-829-00
Neutral citation: 2002 FCA 45
CORAM: STRAYER J.A.
BETWEEN:
DARSHEN NARANG
Appellant
and
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Vancouver, British Columbia
on January 30, 2002)
[1] This is an appeal of the decision of a Tax Court Judge from net worth assessments for 1993 and 1994 (Narang v. Canada, [2001] 1 C.T.C. 2408, 2001 D.T.C. 9). The Tax Court Judge found that the evidence before him was not sufficient to rebut the assumptions upon which the assessments were based. Having carefully considered the appellant's submissions, we are unable to conclude that the Tax Court Judge erred in any respect.
[2] We have not disregarded the appellant's submission that he has been subject to two separate proceedings that resulted in inconsistent conclusions. Unfortunately, we are unable to determine on the documents before us that this submission is valid.
[3] The appellant has also alleged that the auditor who did the net worth audit approached the file with a bias against the appellant. The record does not support that allegation.
[4] This appeal will be dismissed.
(Sgd.) "K.R. Sharlow"
J.A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-829-00
STYLE OF CAUSE: Darshen Narang v. HMQ
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: January 30, 2002
REASONS FOR JUDGMENT : SHARLOW J.A.
CONCURRED IN BY: STRAYER, SEXTON JJ.A.
DATED: January 30, 2002
APPEARANCES:
Darshen Narang FOR THE APPELLANT
Karen A. Truscott FOR THE RESPONDENT
SOLICITORS OF RECORD:
Darshen Narang FOR THE APPELLANT
Morris Rosenberg FOR THE RESPONDENT
Attorney General of Canada