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2014 (5) TMI 354 - ITAT DELHIDetermination of real owner of liquor business – assessee denies to tax and for any liability which has been created in her name interalia - Held that:- The assessee first approached ITO for examination of her signatures on the income tax return, vakalatnama, audit report, memorandum of appeal form no. 35, ground of appeal etc. through handwriting expert report on 3.4.2013 and at the same time, the assessee herself obtained a report from Shri Sanjeev Tomar, handwriting expert and as per his report dated 29.4.13, the signatures on liquor licence application, licence, income tax return, vakalatnama, audit report, appeal form No. 35 were found forged and as per this report, signature on all above documents were not signed by the assessee as the disputed signatures and standard signatures were not made by the same person. The documents submitted by the assessee first time before the Tribunal contained in paper book 2 dated 28.4.2012 were not before the authorities below during assessment and appellate proceedings – it would be just and proper that the documents should be verified and examined at the end of AO - the orders of the authorities had been passed on the back of the assessee and by ignoring vital objections and contentions of the assessee – the assessment order and appellate order are not sustainable and are set aside – thus, the matter is remitted back to the AO for fresh adjudication - the AO is also directed that income tax can be charged only on the person who earned income from the liquor business – Decided in favour of Assessee.
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