9911796707
TMI Blog2004 (12) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has taken inasmuch as eleven grounds of appeals. But the effective grounds are only two. 3. The first effective ground is with regard to action of the AO taken under s. 147/148 of the IT Act, 1961 (hereinafter referred to as 'the Act' for short). The assessment in this case was completed originally on 27th Nov., 1998, under s. 143(a) of the Act on the declared income of Rs. 57,790. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to compliant of the notice under s. 148 of the Act and reasons recorded for reopening respectively, are placed. 6. The perusal of the records before me reveals that this ground, although legal one, was not taken before the CIT(A). So, in the interest of justice and fair play, without making any observations on the reason recorded for reopening, I restore this issue to the file of the CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the creditor and identity of the creditor. According to the CIT(A), the assessee could not establish all these factors because neither any confirmation of the creditor was filed nor the creditor was produced before the AO. The case of the assessee is that, this creditor was not amenable to the assessee, so a request was made in writing to the AO for the summoning of the creditor under s. 131 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s sum through account payee cheque. The AO made this addition, because the creditor was not produced before him. When the assessee had written a letter to the ITO, Ward-III, Sriganganagar, copy of which is placed at page No.7 of the paper book, wherein it was requested by the assessee to summon this creditor, for further verification. Copies of bank accounts are also placed before the Bench. So, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. So in my view, the addition cannot be sustained, hence is deleted. 13. In the case of Shri Hakikat Rai, the payment was made in cash. The withdrawal from the bank is not shown which can substantiate cash payments. The creditworthiness of the creditor is not proved. So, this addition of Rs. 19,000 is sustained. This ground is partly allowed. 14. In the result, the appeal is partly allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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