2005 (2) TMI 466

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..... wherein it has agitated on the ground that the learned CIT(A), in the case of Shri Ladu Ram (ITA No. 122/Jp/1999), erred in deleting the amount of Rs. 16,58,987 and Rs. 8,29,868 in the case of Shri Mool Chand (ITA No. 123/Jp/1999). 2. The brief facts in the case of Shri Ladu Ram are that he is a UDC in a primary health centre of Rajasthan Government at village Nokha and the source of income is s .....

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..... have any relation with this transaction and further stated that the cheques of compensation were received into his bank account from where employees of Ram Kishan withdrew the money. For this purpose, his signatures on certain blank bearer cheques and papers were obtained. 4. The facts are similar in the case of both the assessees. Both the assessees had voluntarily furnished their returns of in .....

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..... of his order, it was held in the case of Shri Ram Kishan Agarwal that both the assessees in their statements had voluntarily admitted that the investments made in these lands were made by Shri Ram Kishan Agarwal, son of Shri Shiv Nath Agarwal and, accordingly, the compensation awarded by UIT, Alwar, was credited in their account and was withdrawn by the employees of Shri Ram Kishan Agarwal. The A .....

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..... n paid. Thus, it appears that this is a clear case of double taxation which was not permissible by law. Therefore, the learned CIT(A) had deleted these additions. 8. The learned Departmental Representative (IT) contended that both the assessees had voluntarily filed their returns of income and the revised returns filed by these persons were beyond the time-limit. Therefore, the orders of the AO .....

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..... rs of Shri Ram Kishan Agarwal. Shri Ram Kishan Agarwal had voluntarily filed the return showing the capital gain earned in the names of these two persons and his return has also been accepted under the VDIS by the Department. Therefore, we agree with the view of the learned CIT(A) that this is a clear case of double taxation. Therefore, the order of the learned CIT(A) is sustained for the reasons .....

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