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TMI Blog2016 (5) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing Officer has failed to bring any evidence on the file to show that the statement made by the assessee before him was wrong. In view of this, the additions made by the lower authorities in this case do not seem to be justified and the same are accordingly ordered to be deleted. - Decided in favour of assessee - I. T. A. No. 3145/2014 - - - Dated:- 16-3-2016 - Sanjay Garg (Judicial Member) And Rajesh Kumar (Accountant Member) For the Petitioner : Sanjiv M. Shah For the Respondent : Amit Kumar Singh ORDER Sanjay Garg (Judicial Member) 1. The present appeal has been preferred by the assessee against the order dated February 14, 2011, of the Commissioner of Income-tax (Appeals) (hereinafter referred to as CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have : (a) Not passed order under section 144 read with section 147. (b) Not added income of ₹ 18,00,000. (c) Not levied tax and interest under section 234A and 234B of ₹ 12,68,692 (5) That your petitioner pray accordingly and craves leave to add to or to alter or amend the above grounds of appeal as and when occasions arises. 3. The brief facts of the case are that a search action under section 132 of the Income-tax Act, 1961, was conducted on M/s. D. Y. Patil group of concerns on July 20, 2005, by the Investigation Wing of the Department and it was found that the assessee along with many other persons have given donation to the said education society for admission to the courses conducted by the group. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 6 lakhs from his account to the institution as admission fees for his son. The said amount was paid out of the bank account and through banking channel and was fully accounted for. No capitation fee as alleged by the Revenue has ever been paid by the assessee. The learned authorised representative has further invited our attention to the judgments of the co-ordinate Benches of the Tribunal in relation to the identical additions made in the case of other students. In the case of Vinay Kumar v. ITO (I. T. A. No. 2181/M/2011 for assessment year 2001-02, vide order dated February 21, 2014)(Mumbai), the Tribunal in the identical facts and circumstances and relating to the same search action in the case of another student, who was admi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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