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TMI Blog2017 (3) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... efore a Lawful authority it should normally be taken to be true. No one should be allowed to blow hot and cold in the same breathe to suit its personal interest before different authorities. Therefore, the addition confirmed by the Ld. CIT(A) of ₹ 25,50,000/- as undisclosed income, not reflected in the return of income is confirmed. - Decided against assessee - I.T.A. No. 1151/Ahd/2013 - - - Dated:- 28-2-2017 - SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER For The Appellant : Shri A.C. Brahmakshatriya A.R. For The Respondent : Shri Om Prakash Meena, Sr. D.R. ORDER PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : This appeal has been preferred by the assessee is directed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question was belonging to Smt. Shardaben Gautambhai Patel and Rajnikant Gautambhai Patel. Mr. Haresh Kanaiyalal has forgely got the sale-deed executed in his favour for the amounting to ₹ 50,00,000/-. The land in question was forgely taken as sales to him by Shri Haresh Kanaiyalal. (A forge sale-deed is enclosed herewith). It may be seen that, there is no signature of seller Shri Shardaben Gautambhai Patel and Rajnikant Gautambhai Patel. Therefore, the sale-deed executed between Shri Shardaben Gautambhai Patel and Shri Haresh Kanaiyalal has not been entered in the Registration Book maintained by the Sub-Registrar, Gandhinagar. The registration of the sale-deed No.2108 (Between Smt Shardaben Gautambhai Patel and Haresh Kanaiyalal) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Kaniyalal was paid only ₹ 15,00,000/- and ₹ 36,00,000/- was to be paid in cash on satisfaction of the purchaser parties by entering their name in the revenue record. Thus, in the books of Account of the assessee, ₹ 17,00,000/- (1/3rd share) was shown as payable to Haresh Kanaiyalal. 6. In between, it was found that Shri Haresh Kanaiyalal forgely taken ₹ 15,00,000/- by Account Payee cheque and executed sale-deed with Shri Rajeshkumar B. Patel and Urmilaben J. Jadav. Before, he was paid balance amount of ₹ 36,00,000/- the assessee and Rajesh B. Patel asked Haresh Kanaiyala to repay ₹ 15,00,000/- which was paid by Account Payee cheque. 7. Later on, the land in question has been sold by original lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be purchased, which is contrary to the document placed before the registration authority. 13. Not only that, she wants the department to believe that whatever stake she would have got, and her endeavor to get 50% of ownership legally was got, without paying a single rupee; and still she would be coowner and the seller agreed to give her so much stake. This cannot be believed, being against probability of human behavior; particularly when the written documents spells clearly otherwise. 14. The fact is that both the seller and the purchaser have gone on to present the deed before the registering authority and not only that at the first instance that authority went on to register it. 15. The claimed affidavit from the person, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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