2008 (2) TMI 868

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... department, that any relevant material has been ignored, or misread by the learned Commissioner, or the learned Tribunal. In that view of the matter, in our view, the questions, as framed, cannot be even said to be arising, and in any case, are required to be answered against the revenue , and in favour of the assessee. Accordingly, the questions are answered as above, and the appeals are dismissed.
N.P. GUPTA & DEO NARAYAN THANVI, JJ. K.K. Bissa : for the Appellant. Anjay Kothari : for the Respondent ORDER By The Court All these nine appeals, arise out of the same judgment of the learned Tribunal dated 13-1-2004. passed with reference to different assessees, and for different assessment years. However, they have all been admitted, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led appeals before the learned Commissioner, who partly allowed the appeals, and deleted the additions made. Against that, the revenue filed appeals before the learned Tribunal, and the learned Tribunal dismissed all the appeals. 3. A look at the judgment of the learned Tribunal shows, that in para 13, it has been observed as under : "13. These additions were made, admittedly, on the sole statement of Shri Suresh Kumar Soni, the vendor. The said Shri Suresh Kumar Soni retracted from the statement and almost tried to prove that these statements were extracted from him under duress and pressure. We also agree with the finding of the learned Commissioner (Appeals) in this regard because of the following reasons : (a) A retracted stat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... portionately increased, which obviously was on account of the above consideration. Likewise, the aforesaid three witnesses viz, Amar Chand, Bhanwarlal and Radhey Shyam, have also clearly given out, that the land was sold for ₹ 61 lakhs and, thus, there was no occasion for deleting the additions. 6. On the other hand, learned counsel for the assessees submitted that none of the witnesses were examined by the assessing officer, and even Surcsh Kumar Soni had given varying statements at different occasions, apart from the fact that he was also not examined by the assessing officer, nor did the assessee have any opportunity to cross examine on the version of Suresh Kumar Soni, so as to test his veracity or reliability, and the statements .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X