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TMI Blog2018 (8) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... ordance with law. - D. B. Income Tax Appeal No. 142/2018 - - - Dated:- 14-8-2018 - MR. MOHAMMAD RAFIQ AND MR. GOVERDHAN BARDHAR, JJ. For The Appellant(s) : Mr. Dileep Shivpuri For The Respondent(s) : Mrs. Parinitoo Jain Judgment This is assessee s appeal challenging judgment 14.11.2017 passed by Income Tax Appellate Tribunal, Jaipur (for short the ITAT ) in ITA No. 238/JP/2017 and 249/JP/2017. Appellant-assessee filed its return of income on 31.03.2009 for assessment year 2008-09 showing income of ₹ 1,05,850/-. A notice under Section 148 of the Income Tax Act, 1961 (for short the Act ) came to be issued on 30.03.2015 to the assessee on the ground that he had spent an amount of ₹ 58,77,000/- in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the ITAT as also assessee filed cross appeal against confirmation of disallowance of ₹ 11,10,000/-. The ITAT vide its judgment dated 14.11.2017 confirmed the addition of ₹ 11,10,000/- on account of unexplained marriage expenses on the ground that there was no evidence in the form of a will or gift deed to support the fact that a gold brick was given to the assessee s wife by her father-in-law many years back and that the affidavit filed in support thereof was from the assessee and not from either the donor or the donee. However, the ITAT reversed order of CIT(A) with regard to credit of ₹ 30,00,000/- on the ground that the filing of confirmation and the fact that money had been received from banking channels was not eno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale deed, which it never did. Copy of the sale deed and confirmation has been produced on record before this Court. It is argued that actual transfer of the said land took place on 07.10.2011 and was purchased by the party, which had given the advance of ₹ 30,00,000/- to the appellant. Mrs. Parinitoo Jain, learned counsel for the respondent opposed the appeal and argued that the appellant-assessee cannot for the first time be permitted to file documents like sale deed and its confirmation before this Court, which documents were not produced before the ITAT. The ITAT did not therefore have the advantage to look into those documents and to examine whether or not they would have any bearing on the matter. Having heard learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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