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TMI Blog2022 (6) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... all the three appeals: "1. The order passed by the CIT(A) is not based upon the facts. 2. While deciding the appeal the learned CIT(A) fully relied the order and finding of A.O., although these finding are based on the statements of erstwhile teachers who have been terminated from service. 3. All the additions are on presumptive and on estimation. 4. That any other ground may be raised during the course of hearing of the appeal." 3. The brief facts of the case are that, the Assessee is a pensioner retired from Police Department. After retirement he is stated to be Director in school named Jayanti Jyoti Muk Badhir Nivasi School run for deaf and dumb children. There has been a Tax Evasion Petition (TEP) received against the Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the enclosures. The Assessee submitted that the he has been discharged from all the charges levelled against him by the Court of Law and also came out clean in the anti corruption bureau enquiry. The Ld. AO has made additions only based on the statements given by the erstwhile teachers, who have been terminated from the service and the said statements have been given only with the intention set score with the Assessee. Therefore, prayed for allowing the appeal. 8. Per contra, the Ld. DR has relied on the orders of the lower authorities. 9. We have heard the parties, perused the material on record and given our thoughtful consideration. As per the Assessing Officer, the assesse is in capacity of Secretary of the School of Jayant iJyot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been launched for the offence punishable u/s 420 of IPC against the Assessee. The prosecution has failed to prove the allegations made in the complaint that the complainant and other witnesses have paid money to the Assessee for appointment of teacher/caretaker/ staff. The Ld. Magistrate after conducting the due Trial has acquitted the Assessee from all the charges levelled against him. Further Assessee was also subject to the enquiry conducted by the Anti Corruption bureau, wherein the Assessee has been found not guilty of the allegations of corruption made against him. 12. In view of the above discussion, we are of the considered opinion that the addition made by the Ld. AO which has been upheld by the Ld. CIT(A) is not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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