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TMI Blog2019 (3) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, in my considered opinion, addition, if any could have been made in the hands of the son of the assessee i.e., Shri Sandeep Jain and not in the hands of the assessee. No doubt Shri P. Mahalingam in his statement had accepted to have received capitation fee as unaccounted money from Shri S.K. Jain, f/o Shri Sandeep Jain and has surrendered the same for taxation as mentioned by the Assessing Officer. However, a perusal of the statement recorded of Shri Mahalingam, which has been reproduced by the CIT(A) in his order, nowhere shows he has taken the name of the assessee. - Decided in favour of assessee. - ITA No.5504/Del/2018 - - - Dated:- 28-2-2019 - Shri R.K. Panda, Accountant Member For the Assessee : Shri Manjeet Singh Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- to M/s Santosh Medical College over and above the regular course fee as donation/capitation fee. The Assessing Officer also issued summons u/s 131 of the IT Act to the assessee for recording his statement. It was submitted by the ld. AR of the assessee that the assessee is 88 years old senior citizen and suffering from diseases and not able to travel to the office and, therefore, is not in a position to attend personally. However, Shri Sandeep Jain, son of the assessee appeared before the Assessing Officer along with AR of the assessee whose statement was recorded. Shri Sandeep Jain in his statement before the Assessing Officer submitted that he has paid the required amount which has been extracted by the Assessing Officer in his order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the son of the assessee is an income-tax payee since long and addition, if any, on account of such capitation fee could have been made in his hands and not in the hands of his father. He submitted that Shri Sandeep jain qualified and became an MBBS doctor in 1995 as per his statement recorded before the Assessing Officer on 16th March, 2016. His wife also is a doctor and both of them had worked in reputed hospitals for the last 12 years drawing good salaries and could have easily paid the capitation fee. Therefore, the addition, if any could have been made in their hands who are income-tax payees. So far as the validity of reassessment proceedings are concerned, the ld. counsel for the assessee submitted that wrong reasons were recorded b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red opinion, addition, if any could have been made in the hands of the son of the assessee i.e., Shri Sandeep Jain and not in the hands of the assessee. No doubt Shri P. Mahalingam in his statement had accepted to have received capitation fee as unaccounted money from Shri S.K. Jain, f/o Shri Sandeep Jain and has surrendered the same for taxation as mentioned by the Assessing Officer. However, a perusal of the statement recorded of Shri Mahalingam, which has been reproduced by the CIT(A) in his order, nowhere shows he has taken the name of the assessee. Page 21 of the order of the CIT(A) shows the name of the students/course pursued and the students fathers name and addresses. Nowhere it conclusively shows that the capitation fee was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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