9911796707
TMI Blog1986 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... gineer a per which the total payments shown at Rs. 9,60,886. When for verification ITO obtained certificate from the Chief Engineer, total payments show therein were at Rs. 10,03,100. In other words, the payments shown were short by Rs. 24,154. 3. In course of assessment proceedings, the total payments shown by the Chief engineer were taken into account. However, the contention of the assessee was that a cheque for Rs. 19,370 was though dt. 31st March, 1977 i.e. the last date of the financial year which was relevant for the assessment year under consideration, but it was received and encashed on 4th April, 1977 and, therefore, the same stands shown in the next year. Then regarding difference of Rs. 5,284 as he did not make any explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter at the most must go back for readjudication to the ITO. 6. After taking into consideration the rival submissions and also alternative plea of the ld. Departmental Representative, we are of the view that papers filed by the assessee before us through their authorised representative, who is an Advocate, should not be doubted and in case they are proved to be false in times to come, the assessee would not only face the music but something more than that. There has been no controversy about the fact that Executive Engineer is also a Government authority and at the time of original return assessee had shown Rs. 9,78,000 and odd as payments against which as per certificate of the Executive Engineer, the figure given was only Rs. 9,61,794 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt back this matter for verification of the affidavit and the photostat copy indicating the memorandum of payments because the ld. Departmental Representative submitted that figure of Rs. 23,023 in the said paper stands splitted in ink in two figures of Rs. 11,840 and Rs. 11,183 when all other figures are typed and to some extent doubted the veracity of the same but since as observed by us the said papers stand produced by the assessee and his Advocate with affidavit, we are of the view that sending the same for verification or restoring the matter back to the file of the ITO would only be lengthening the litigation. We, however on the strength of the said affidavit and admission of the assessee that he got the said cheque after 31st March, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
