TMI Blog2014 (5) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... arly show that it was for the revenue to first establish that the assessee has incurred certain expenditure and then the assessee does not offer any explanation about the source of such expenditure - the assessee has paid Rs.1,60,000/- to M/s Ramarao Adik Education Society - revenue has grossly failed to demonstrate that the assessee has paid donation /capitation fees for the admission of her son to Dr.D Y Patila Medical College - the additions cannot be sustained on the strength of insufficient evidence - The finding of the CIT(A) is reversed – Decided in favour of Assessee. - I.T.A. No. 5882/Mum/2011 - - - Dated:- 30-4-2014 - Shri D. Manmohan And N. K. Billaiya,JJ. For the Petitioner : Shri D. J. Shukla For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tune of Rs.3,90,000/- for the admission of her son Mr. Vishal Khetwani. The assessee was asked to furnish details of education /capitation fees of Rs.3,90,000/-, the assessee was also asked to explain the source of payment . The assessee replied that during the financial year 1999-2000, the assessee has paid a sum of Rs.1,60,000/- by two separate drafts to M/s Ramarao Adik Education Society for the admission of her son Vishal Khetwani. It was further submitted that the assessee does not remember about the payment of Rs.2,30,000/- to Ramarao Adik Education Society. The AO strongly relied upon the finding of Investigation Unit and came to the conclusion that the assessee has paid a sum of Rs.3,90,000/- for the admission of her son to Dr.D.Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have carefully perused the orders of lower authorities and the relevant material evidences brought on record. It is not in dispute that the assessment was reopened on the basis of information received from the Investigation Unit VIII(3), Mumbai. The Investigation unit informed that Mrs. Aarti Khetwani has paid donation/capitation fees of Rs.3,90,000/- for the admission of her son Mr. Vishal Khetwani to Dr. D Y Patil Medical College. It is also not in dispute that the statement made u/s 132(4) of the Act relied upon by the Revenue is of an employee who is employed with M/s Ramarao Adik Institute of Technology, Nerul , Navi Mumbai. The loose sheets referred to by the AO and which is placed before us as Ex-II and XII show various names and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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