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TMI Blog2017 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid two farmers, the same was rejected by the Assessing Officer. Thus as rightly observed by the learned Tribunal, the Assessing Officer was not justified in making addition under Section 69B of the Act solely relying upon the statements of those two farmers. - Decided against revenue Addition made in the case of partnership firm - individual partners taxed - Double taxation - Held that:- Again to make an addition in the case of individual partners would be double taxation, as observed by the learned Tribunal. Under the circumstances, the learned Tribunal has rightly deleted the additions made in the case of the partners when a similar addition was made in the case of partnership firm also.- Decided in favour of assessee. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfied with the impugned judgment and order passed by the learned Tribunal dated 17th March 2016 in I.T.A No. 1866/Ahd/2012 for Assessment Year 2009-2010, by which also, the learned Tribunal has dismissed the appeal preferred by the Revenue, the appellant- Revenue has preferred Tax Appeal No. 92 of 2017 with the following proposed question of law : Whether on the facts and in the circumstances of the case, learned Income Tax Appellate Tribunal has erred in law and on facts in confirming deletion of addition made by the Assessing Officer u/s. 69B of the Income-tax Act,1961 on account of unexplained investment in land ? 5. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned Tribunal da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the sake of convenience, the facts in Tax Appeal No. 75 of 2017 are narrated and the Tax Appeal No. 75 of 2017 be treated and considered as a lead matter. 7.1 That, during the Assessment Year 2007-2008 to Assessment Year 2009-2010, the assessee alongwith six others purchased land at village Bavla and Kerala. It was claimed by the assessee that the said land was purchased by the firm-M/s. Advance Warehouse Project, where all the seven members were partners. That, on the basis of statements of two farmers viz., Shri Budhaji M. Thakore and Shri Bhagaji M. Thakore, who had sold their land and who, according to the Assessing Officer, admitted having received on-money from them, the Assessing Officer made addition of ₹ 28,37,245/- in A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred Appeal before the learned Tribunal, being I.T.A No. 1864 to 1866/Ahd/2012 for A.Y 2007- 2008 to 2009-2010 and I.T.A No. 1867 to 1869/Ahd/2012 for A.Y 2007-2008 to 2009-2010. The assessee also preferred cross Appeal being I.T.A No. 1885/Ahd/2012 for A.Y 2007-2008. 9.1 Similar additions were made under Section 69B of the Act for A.Y 2008-2009 and 2009-2010, relying upon the statements of the aforesaid two farmers viz ., Shri Budhaji M. Thakore and Shri Bhagaji M. Thakore. 10. By the impugned judgment and order, the learned Tribunal has directed to delete entire additions made under Section 69B of the Act for all the years viz ., A.Y 2007-2008 to 2009-2010 mainly on the ground that the statement of the aforesaid two farmers viz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions under Section 69B of the Act, relying upon the statements of two farmers [ ie ., two sellers of the land] in which, according to the Department, they admitted of having received onmoney in cash. However, it is required to be noted and it is an admitted position that the statements of those two farmers upon which reliance was placed by the Department were not furnished/given to the assessee to controvert the same. Not only that when a specific request was made before the Assessing Officer to permit them to cross examine the aforesaid two farmers, the same was rejected by the Assessing Officer. Under the circumstances, as rightly observed by the learned Tribunal, the Assessing Officer was not justified in making addition under Section 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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