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TMI Blog2012 (11) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the CIT(A) in confirming the addition made by the AO and the same is hereby upheld – in favor of revenue - ITA No. 6089/Mum/2010 - - - Dated:- 13-1-2012 - SHRI P.M. JAGTAP AND SHRI V. DURGA RAO, JJ. Appellant by : Mr. Kirit Sanghvi Respondent by : Mr. A.K. Nayak ORDER PER V. DURGA RAO, J.M.: This appeal filed by the Assessee is directed against the order of CIT(A)-9, Mumbai, passed on 09/07/2008 for the assessment year 2001-02. 2. The only ground raised by the assessee in this appeal is pertaining to the addition of Rs. 1,70,000/-. 3. Briefly, the material facts relating to raise this ground is that the asesssee had received various loans from different parties out of which the AO was not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... litigation, based on the directions of the ITAT, the AO further to confirm summons u/s 131 issued on 10/11/2009 to Smt. Priti Doshi and Rekha Doshi, Guardian of Ms. Shreya S. Doshi, Ms. Krishma R. Doshi and Ms. Priyanka R. Doshi. Accordingly, statements u/s 131 were recorded on 10/11/09 of Smt. Priti Doshi and Rekha Doshi. The relevant part of the said recorded statement of the above guardian were reproduced by the AO in his order at pages 2 3, are extracted below:- (A) Priti Doshi Q.No. 1 Please identify yourself ? A: I, Smt. Priti Doshi, residing at 13, Ambaji Dhanm, 4th Floor, Factory Lane, Shimboli Road, Borivli (West), Mumbai 400 092. I am house wife and I will tell the truth Q.No.2 Please furnish the Income-tax details with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to Income tax vide PAN AFUPD1457R, I am filing my income tax return with ITO. Q.No. 3 What nexus with West Coast Diesel Ltd. A: I am not aware of the West Coast Diesel Ltd. Q.No. 4. Have you made any transactions with West Coast Diesel Ltd., if made why you have made?. To whom do you know from the said company, who has requested or asked you to make the financial transaction with the company. Q.No. 5 Who used to deposit any amount in your saving bank account and who used to manage your savings account ? My Husband Mr. Rajesh Doshi used to manage my saving bank account I do not know any thing what and how much he deposited in my saving account. Q.No. 6 What was the age of your daughter Ms. Krishma R. Doshi during the FY 2000- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the name of Mrs. Rekha Doshi and Mrs. Priti Doshi. Only in case of minor children, AO has held that appellant has not established genuineness of loans taken. The appellant is submitting that AO should have allowed cross examination of Mrs. Rekha Doshi and Mrs. Priti Dosh. This contention of the appellant is not admissible. Before ITAT, appellant has agreed to produce these two persons before the AO to establish the genuineness of the loans taken in the name of minor children. Therefore, these two persons are produced by the appellant and hence, appellant cannot seek cross examination of these persons. The appellant is also contending that the AO has erred in partly accepting and partly not accepting loans taken from the same bank accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said ladies, made the addition based on the statements given by them. He contended that the action of the AO is not justified, therefore, the addition has to be deleted. 6. On the other hand, the learned DR submitted that in the first round of litigation before the Tribunal the learned counsel for the asesssee himself admitted that he will produce the said two ladies. When he failed to produce them, the AO examined them and recorded their statements (supra), therefore, the question of not giving opportunity to cross-examine the above stated two ladies does not arise at all. 7. We have considered the rival submissions, perused the record and gone through the orders of the authorities below. We find from the record that the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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