Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (3) TMI 682 - ITAT AMRITSARReopening of assessment u/s 147 - non-service of notice u/s 148 - undisclosed investment - land received from Aunt - Amount disclosed in the sale deed - Assessee stated that no amount paid to Aunt - HELD THAT:- Assessee was required to obtain PAN and give her address which has not been done in this case. Therefore, the AO was absolutely justified in sending notice under section 148 of the Act on the last addresses available as per registered sale deed. Since, the assessee was not residing on the given addresses, therefore, question of refusal to accept the notice does not arise.Therefore, the ld.CIT (A) has rightly observed that the contention of the appellant that the service of notice is not as per section 282 is not tenable in law and was not accepted. In the light of above facts and circumstances, We find that that there was a proper service of notice under section 148 of the Act by affixture and the assessee was well aware of the assessment proceedings going on in her case as evident from letter dated 26.09.2016 filed by the intended to be A.R. of the assessee in connection with penalty show-cause notice under section 271(1)(b) of the Act dated 24.08.2016 - Decided against assessee Addition being investment in purchase of immovable property - only evidence relied upon is the registered sale deed - HELD THAT:- We find that there is a valid registered sale deed dated 22.12.2008 which has come on record and same is sought to be disapproved through oral evidence being plain paper signed by some villagers to say that the assessee was adopted daughter. CIT (A) has rightly held that such a recourse is not permitted in law as per provisions contained in chapter VI of Indian Evidence Act, 1872, which prohibits admission of oral evidence to contradict contents of a contract reduced in writing and registered as per law subject to certain exceptions like fraud, misrepresentation etc. It is not the case of the assessee that the contents of the sale deed were ambiguous or of such a nature which required elaboration or clarification through oral evidence. Nor she has alleged any fraud, misrepresentation, intimidation, or want of due execution or want of capacity in any executing party, or failure of consideration, or mistake in fact of law. The contention of the AO that sale deed was prepared by the writer in a routine way cannot be accepted, where consideration was clearly discernible and recorded on registered sale deed itself and claimed to be having paid at home by the both parties of the deal. CIT (A) also observed that letter on plain paper signed by village Sarpanch/ villagers is only self-serving document and does not hold ground against clear recitation in the registered sale deed dated 22.12.2008, and the seller Smt. Naseeb Kaur was transferring her ownership in the property along with all attendant rights to the appellant Smt. Tirath Kaur and another person Smt. Joginder Kaur, in lieu of consideration of ₹ 1,04,28,000, half of which is ₹ 52,14,000. In the light of above facts and circumstances, we do not find any infirmity in the order of CIT (A), accordingly, same is upheld. - Decided against assessee.
|