9911796707
TMI Blog1993 (10) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case particularly the returned income of the assessee at Rs. 15,200 for asst. yr. 1978- 79, the Assessing Officer made an addition of Rs. 5,600 and thus estimated the net income from transport commission business at Rs. 20,000. 3. At the hearing no specific arguments were advanced against the addition made. We find that the assessee had not maintained any accounts of the receipts and expenses. He has been in business for the last so many years. The estimation of his net income from commission from transport business at Rs. 20,000 is most proper, just and reasonable. The addition made by the IT authorities is hereby sustained. 4. (ii) Addition of Rs. 1 lac on account of investment in the construction of residential hou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under s. 146 on 25th March, 1982 for setting aside the ex parte assessment and by his order dt. 20/30th March, 1982 the Assessing Officer reopened the assessment to be made de novo. In the reopened assessment proceedings the Assessing Officer, by his letter dt. 24th Feb., 1984 required the assessee inter alia to furnish information regarding the ownership of the house in question, cost of construction and source of investment therein source of advancement of Rs. 30,000 by the assessee to his wife. The assessee informed the Assessing Officer that he was having two wives who both were living separately, that Smt. Anoki Devi who was an income-tax payee with GIR No. A-827/C had purchased plot No. 120 in Sarvaritu Vilas, Udaipur on 9th March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee but also that the entire investment in the construction of the said house had been made by the wife alone. It was submitted that in support of such contention the assessee and his wife Smt. Anoki Devi had filed their respective affidavits besides the copy of the sale deed, RSEB receipts, water bills, permission from UIT for construction of the house and copy of assessment order passed in the case of Smt. Anoki Devi for asst. yr. 1979-80. Before us also the assessee file as many as 16 documents excluding the affidavits of the assessee and his wife. On Revenue's request we allowed time to the learned Departmental Representative to verify whether the documents placed before us were also placed before the IT authorities. It is reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative has no doubt tried his best to support the order under appeal but he could hardly deny the well established facts which are clearly borne out and proved from the material placed on our record. The sale deed, dt. 9th March, 1978 clearly proves that the plot in question had been purchased on 9th March, 1978 by Smt. Anoki Devi from Smt. Shakuntala Devi for a consideration of Rs. 25,000. This fact stands corroborated by the statement of the ITO, Addl. C-Ward, Udaipur made in his assessment order dt. 11th March, 1982 framed in the case of Smt. Anoki Devi wherein it has been stated that the assessee Smt. Anoki Devi had constructed one house property at Sarvartu Vilas, Udaipur wherein unexplained investment in the construction of the house p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs. 1 lac. There is no basis for such addition particularly when Smt. Anoki Devi was herself an income-tax payee and the ITO Addl. C- Ward, Udaipur had assessed the income from the property in her hands on substantive basis. When the ownership of the property stood vested in the wife, the normal presumption was that the construction might have been carried on by her with her own resources. What the assessee was expected at the assessment proceedings in his case to do simply was to prove as to wherefrom he had advanced a sum of Rs. 30,000 to his wife and that he had successfully explained by stating that the amount of Rs. 30,000 had come to him from past savings. The assessee is an income-tax payee for last about 25 years and had good so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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