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2013 (6) TMI 497 - ITAT JAIPURUndisclosed income for payment of registry charges - Held that:- Perusal of sale deeds placed on record reveals that the seller has paid the expenses for registration. There was thus, document evidencing payment made by Shri Sohan Lal Mali, the seller of the agricultural land on which the aforesaid amount of Rs. 4,63,960/- for stamp registration charges is under consideration. AO has recorded the statement behind the back of the assessee and collected information without allowing cross examination of said Shri Sohan Lal Mali. The said Shri Sohan Lal Mali was a witness of the Income Tax Department. It was, therefore, the duty of the AO to have allowed opportunity to the assessee by way of cross examination even though the assessee had not asked for. Without cross examination, statement as such was of no evidentiary value nor such evidence could have been used against the assessee as decided in Union of India Vrs. T.R. Verma [1957 (9) TMI 41 - SUPREME COURT] and Kishan Chand Chellaram Vs. CIT (1980 (9) TMI 3 - SUPREME Court). In the face of documentary evidence on record, oral evidence is not entitled to any weight as decided in Behari Lal Murarka and Ors. [1977 (11) TMI 130 - SUPREME COURT]. Thus in absence of any conclusive evidence, the document could not have been disbelieved. In favour of assessee. Disallowance for non business use of expenses - repair and maintenance on account of telephone expenses - Held that:- Disallowance of expenses has been made for non business purpose by making a reasonable estimate. Reasonable estimate is permissible for making such disallowances. Finding no merit in grounds raised in appeal. Against assessee. Disallowance of payment made to M.s Girish and Sons (HUF) - Held that:- The appellant has failed to explain the nature of services rendered for which such commission is claimed to have been paid. On being asked he is not even able to show as to whether there is any evidence for work done for such payment of commission claimed as an expenditure. For lack of evidence for services rendered, disallowance of expenses so made is found justified. Against assessee.
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