9911796707
TMI Blog2018 (8) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 - MR. S. RAVINDRA BHAT AND MR. A. K. CHAWLA JJ. Appellant Through: Mr. P.R. Chopra, Advocate. Respondent Through: Mr. Sanjay Jain, Sr. Adv. along with Mr. Akshay Makhija, CGSC with Ms. Kirti Awasthi and Ms. Sneh Suman, Advocates. O R D E R The appellant-assessee questions the concurrent findings of facts rendered by the Assessing Officer (hereafter AO ) and the lower Appellate Authorities on the amount of ₹ 15,55,095/- brought to tax under Section 69C of the Income Tax Act, 1961 (hereafter the Act ). The facts are that the amount in question was detected by the AO, who issued notice under Section 148 of the Act calling upon the assessee to account for the said amount, which was apparent from the record. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has been informed that such request may be made before the concerned CIT as this office has no role to intervene in the matter of judicial nature. It was accordingly request that the appeal may be transferred to CIT(A), New Delhi. In response to such letter vide this office letter dated 4.2.2013 the appellant was informed that the CIT(A), Central, Jaipur was having valid jurisdiction to adjudicate the said appeal. It was also informed to the assessee that more than enough opportunities have been provided to the assessee and that the appellant was not interested to file any written submission or to defend the contentions raised in the ground of appeal. The appellant was also informed the undersigned is not competent to transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2011. The assessee did not produce any evidence on record to support that the amount was received from the relatives except this affidavit of the partners of the firm. Even the affidavit of the partners of assessee firm is silent on the names and addresses of the relatives from whom the impugned amount was said to have been received by the assessee. Which relative gave how much money to the assessee is also not spelt out in the said affidavit nor are there any such details available on record. No evidence from the side of alleged relatives is brought on record. No confirmations from the alleged relatives are placed on record by the assessee to justify the averments made in the affidavit. There is also no material on record to place credenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
