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TMI Blog2016 (7) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... .2015 passed by the learned Single Judge in W.P.No.6467/2015 whereas W.A.Nos.4553- 4554/2015 are directed against the very order passed by the learned Single Judge insofar as it relates to W.P.Nos.6470/2015 and 26074/2015. 3. With the consent of learned Advocates appearing on both the sides, we have taken up W.A.No.4552/2015 listed in orders, though it is notified for non-compliance of office objections. Since the issue involved in the present writ appeals is inter connected and the writ appeal itself has arisen from the common order passed by the learned Single Judge, they are heard together. 4. W.A.No.4552/2015 has been preferred against the common order passed by the learned Single Judge insofar as it relates to W.P.No.6469/2015. 5. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to produce the confirmation letter of the persons who have received money but the appellants are not having any voucher for payment nor having any address of the persons who have received the money. 10. It was submitted that since the matter has proceeded without giving sufficient opportunity before the Assessing Officer, the assessment order as well as the order of the revisional authority be set aside and the matter may be restored to the Assessment Officer for re- examination and this Court may interfere in the matter. 11. As such, if the order of the revisional authority is considered, it appears from the record that at three different occasions, opportunity was given to the petitioner-appellants to submit the documents. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and PAN numbers. I have made all the payment by cash only. 3. Improvement made during the year 1991- 92, amounting to Rs. 1,50,000/- towards improvement has been spent almost for last 30 years. The documents/proof are not available since my house is renovated." The aforesaid shows that even as per the petitioner-appellants, there was neither any proof of payment in terms of the voucher for the expenditure claimed as deduction nor such documents were produced at any point of time before the revisional authority. When the matter was heard before the learned Single Judge in writ proceedings, such documents were not produced nor are they produced i n the present appeals. 14. Under these circumstances, when proper legal evidence regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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