Narang v. Canada, 2002 FCA 45

Date: 20020131

Docket: A-829-00

Neutral citation: 2002 FCA 45

CORAM:        STRAYER J.A.

SEXTON J.A.

SHARLOW 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.

SEXTON J.A.

SHARLOW 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