2023 (4) TMI 845

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..... link the assessee with the documents found during the course of search. There is no reference to any statement, if any, recorded during the search explaining the reason of assessee s name in the documents seized during the course of search. The purpose for making cash payment to assessee is also not comprehensible. Addition cannot be made in the hands of assessee only for the reason that the name of the assessee appears in the documents found during the search in case of third party. The identity of the person has to be established and the reason for making such payment has to be linked. In the instant case live reason for the cash payment to the assessee by Ameya Group is absent. No reason to sustain the addition. Ergo, impugned ord .....

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..... on record. 3. The brief facts of the case as emanating from records are: The assessee is a salaried employee working as Staff Nurse in Municipal Corporation of Mumbai. The assessment for assessment year 2013-14 and 2014-15 in the case of assessee was reopened consequent to the search in the case of Ameya Group of Virar. During the course of search action u/s. 132 of the Income Tax Act, 1961 [in short the Act ] carried out on 31/07/2014 in the case of Ameya Group, a document was seized, wherein the name of Smt.Neelam Sankhe was mentioned. As per the seized document, Ameya Group had paid cash to Smt. Neelam Sankhe on different dates, the details of the same are as under: Identification Amount .....

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..... nt Year 2014-15. 4. Thereafter, the assessee filed appeal for the respective Assessment Years. Before the CIT(A), the assessee filed written submissions denying any transaction whatsoever with Ameya Group. The assessee alleged that Ameya Group might have used PAN of the assessee fraudulently. The CIT(A) after examining reply of the assessee dismissed the appeal of assessee and confirmed the addition vide separate orders for the respective impugned assessment years. 5. Shri. Abhishek Kumar Singh representing the Department vehemently defended the impugned order and prayed for dismissing the appeals of assessee. 6. We have heard the submissions made by ld. Departmental Representative and have examined the orders of authorities below. .....

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