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TMI Blog2010 (8) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... findings are pure findings of fact which had been recorded on the basis of appreciation of material on record. Learned counsel, however, could not point out any illegality or perversity in the findings recorded which may warrant interference by this court. In view of the above, no substantial question of law arises in this appeal. - - - - - Dated:- 17-8-2010 - ADARSH KUMAR GOEL, AJAY KUMAR MITTAL JJ JUDGMENT Ajay Kumar Mittal J.- This appeal has been preferred by the asses- see under section 260A of the Income-tax Act, 1961 (in short "the Act") against the order dated December 31, 2008, passed by the Income-tax Appellate Tribunal, "B" Bench, Chandigarh (hereinafter referred to as "the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome of the appellant from unknown sources ? . (iv) Whether on the facts, circumstances and evidence on record and established principles of law the Income-tax Appellate Tribunal was justified in confirming the orders of the authorities below in treating the marriage gift of Rs. 8,00,000 received by the son of the appellant in the hands of the appellant while the son being of age of majority and as so assessed as unexplained income of the appellant from unknown sources is wholly unjustified and is against the established principles of the Income-tax Act, 1961, and leads to double taxation ? (v) Whether on the facts, circumstances and evidence on record and established principles of law the Income-tax Appellate Tribu- nal was justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer on account of undisclosed income deposited in the bank account. The Tribunal, while rejecting the said plea of the assessee, had recorded as under : "We have considered the rival submissions carefully. In this case, evidently the Assessing Officer rejected the explanation of the asses- see with regard to a sum of Rs. 4,50,000 on the ground that there was no evidence to substantiate the fact that the same was out of sale proceeds of agriculture produce. No such evidence has been led by the assessee either before the Commissioner of Income-tax (Appeals) or even before us. Therefore, the said addition is liable to be sustained. We hold so. Even with regard to the sum of Rs. 4,80,000 deposited in the bank account of the son of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails of the expenditure on the marriage of his daughter with the son of the assessee. The Assessing Officer has also referred to the reply of the assessee dated May 1, 2006, wherein it has been admitted that he has not received any gift from any relative. This fact has also prevailed with the Assessing Officer in holding that the alleged explanation of the assessee of having been received a gift of Rs. 8,00,000 from Shri Ruldu Singh was not reliable. Even the version of Shri Ruldu Singh has been held to be unreliable. We find no rea- sons to interfere with the inferences drawn by the Assessing Officer having regard to the verification exercise carried out during the assessment proceedings. The discussion made by the Assessing Officer in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer to examine this limited issue afresh. Notably, the certificate issued by the banker, which is placed at page 13 of the paper book has not been referred to by the Assess- ing Officer in his order for the reason that the same was not before him. Therefore, the Assessing Officer may consider it and adjudicate the explanation regarding Rs. 3,10,000 afresh." 8. Learned counsel for the appellant made strenuous effort to arrive at a conclusion favourable to the assessee. According to him, the additions of Rs. 8,00,000 and Rs. 9,30,500 made in the income of the assessee and remanding the issue of Rs. 3,10,000 to the Assessing Officer was unjustified and the conclusion drawn by the authorities below is perverse. 9. It has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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