9911796707
TMI Blog1987 (8) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... the following question to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that Shri Bhagchand was a benamidar for the assessee ? " It has been urged by learned counsel for the assessee that the burden to prove that Bhagchand was a benamidar for the assessee lay on the Department which had set up the plea of be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer in recording the aforesaid finding had, inter alia, relied on the statement of the wife of Bhagchand who had stated that her husband was without any job and did not earn a single pie even to give pocket money to her for her expenses. It was also pointed out in that order by the Incometax Officer that there was no satisfactory evidence in support of the case set up on behalf of Bhagchand th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of the arguments on behalf of the assessee. The matter was taken up in second appeal. The Tribunal pointed out that the finding of the Appellate Assistant Commissioner, reversing the finding of the Income-tax Officer, could not be sustained inasmuch as no additional evidence has been produced before the Appellate Assistant Commissioner on the basis of which the finding recorded by him could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said evidence was inadmissible. In view of that evidence, we do not find any error in the finding of the Income-tax Officer that Bhagchand was a benamidar. The Appellate Assistant Commissioner, in reversing the finding of the Income-tax Officer, has not at all referred to the material relied on by the Income-tax Officer, already referred to above. The Tribunal was, therefore, justified in setti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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