9911796707
TMI Blog1998 (6) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 5,61,000 to the income of the applicant for the assessment year 1981-82 under the head 'Income from undisclosed sources' ? 2. Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the identity of Shri Narinder Kumar Naval Kishore had not been established when the applicant had produced copies of extracts from the room register maintained by Shri Lakshmi Lodge, Coimbatore, in the normal course of business providing that the said Shri Narinder Kumar Naval Kishore had in fact stayed in the said lodge on the material dates ? 3. Whether, on the facts and in the circumstances of the case and having regard to the fact that the applicant had established the existence of Shri Narinder Kumar Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e had paid necessary cash for obtaining the demand drafts in favour of R. B. Traders, and, according to him, the assessee had not discharged the burden cast upon him that the money did not belong to him but to R. B. Traders or to one Narinder Kumar Naval Kishore or to somebody else. Re, therefore, added the sum of Rs. 5,61,000 as undisclosed income of the assessee and completed the assessment. The assessee filed an appeal before the Commissioner of Income-tax (Appeals) challenging the order of the Income-tax Officer. The Commissioner (Appeals) held that the assessee has not discharged the primary onus to prove the source of the amount and unless the assessee discharged that primary onus, there is no obligation on the part of the Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the Department has conducted the investigation and found that there is no such concern in the name and style, R. B. Traders at Amritsar and, therefore, the Tribunal has come to the correct conclusion that the amount belonged to the assessee. We have carefully considered the rival submissions of learned counsel for the parties. The assessee has clearly stated in his sworn statement that he did not remit the money and only to oblige one Narinder Kumar Naval Kishore, he merely signed the application forms. It is no doubt true that the assessee has not established the identity of the said Narinder Kumar Naval Kishore. The Income-tax Officer should have conducted a further enquiry as to who remitted the sums in question into the bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re drawn. Therefore, we hold that there was no proper investigation of the entire matter. We are of the opinion that the matter should be further investigated by the Income-tax Officer. We are of the opinion that the Tribunal should hear the matter once again and determine who is the owner of the money in question, It is open to the Tribunal to remit the matter to the Income-tax Officer with a direction to investigate the matter further particularly on the question who had remitted the money in the bank and whether the drafts have been encashed by the said R. B. Traders. In this view of the matter, we are not in a position to answer the questions of law referred to us. Accordingly, we return the reference without answering the questions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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