TMI Blog2019 (6) TMI 1645X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income Tax (Appeals)-4, Ludhiana has erred in confirming the action of the Assessing Officer in making the addition of ₹ 11,44,500/- by taking the sale consideration of 1/2 portion of the property at ₹ 45,15,000/-. 2. That the CIT(A) has failed to appreciate the fact that in the case of co-owner namely Sh. Indertej Pal Singh (Husband), the CIT(A) vide order, dated 20.06.2018 has already deleted such addition on the basis of same facts and circumstances and, as such, the addition as confirmed by the Ld. CIT(A) is against the facts and circumstances of the case. 3. That the CIT(A) was fully apprised by way of submissions alongwith paper book, wherein, the order of the CIT(A), dated 20.06.2018 have been filed and which have not been discussed at all by the Ld. CIT(A). 4. That the Appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed off. 3. Facts of the case in brief are that the assessee filed the return of income on 26/04/2013 declaring an income of ₹ 90,000/-. Thereafter the A.O. reopened the assessment under section 147 of the Income Tax Act, 1961 (hereinafter referred to as Act ) on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had came aware to the suit filed by Mrs. Rajinderwant Kaur sister of donar of the property to the Christian Medical College Society from whom the assessee had purchased the property, the sale consideration of the transaction was reduced to ₹ 55,00,000/-. It was explained that there was dispute regarding gift of property to the Christian Medical College Society which had taken note of in the assessment order also. A reference was also made to the order of Hon'ble Court Civil Judge(Jr. Div) Ludhiana in the case of Rajinderwant Kaur Vs. Gurvir Singh Dhillon etc. in civil suit no. 293 of 10/10/2001 dt. 14/08/2006 which has been incorporated in para 5.2 of the impugned order. The Ld. CIT(A) sustained the addition by observing in para 5.3 of the impugned order as under: 5.3 I have carefully considered the facts of the case and submissions of the appellant. The property at Sant Nagar question was purchased by the assessee alongwith her husband for ₹ 42 lacs on 29.10.2004. Vide agreement to sell dated 02.04.2005, the property was agreed to be sold at the rate of ₹ 15000 per Square Yard i.e. for ₹ 90,30,000/- (601 x 15,000). As per this agreement total am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. It seems that the applicant Inder Tejpal Singh has no regards or respect for the court and he voluntarily and knowingly concealed the material facts. Now regarding the other applicant Kanwar Ranbir Singh he is also on the same footing, when it was in the knowledge of applicant Kanwar Ranbir Singh who is well educated and retired professor, he categorically stated in the court on oath that there was an agreement between him and other applicants for ₹ 90 lacs of whole of the property and this agreement was revised between the parties and he purchased the half of the property for ₹ 25 lacs. He also evaded the stamp duty in knowingly or voluntarily. It is noted that the above adverse remarks of the Hon'ble Court have not been disputed by the assessee. The hon'ble court has clearly observed that during the pendency of suit the parties have agreed for purchase of property and the property was registered at much less amount as against the agreed amount and the stamp duty was evaded knowingly or voluntarily. Though Sh. Kanwar Ranbir Singh filed a suit for damages against the assessee and her husband for proposing to sell a disputed property, simultaneously a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -15. The relevant findings have been given in para 13 which read as under: The aforesaid facts obtaining in the case of the appellant as also the submissions in the light of the aforesaid facts, have been carefully examined, perused and considered. Facts as outlined above leave no doubt as to the spate of litigation surrounding the subject property. When the appellant acquired the house property in question from CMC, he had no inkling of the fact that the property which had been donated to CMC and had become its exclusive property, shall become litigious on account of a suit filed by sister of the donor of the said property. It was only when the appellant decided to sell the property to another purchaser that this dispute came to light. It cannot also be denied that disputed property with imperfect title, does result in lesser price than the prevailing market rate. This is what happened in the case of the appellant, as is borne out by the various documents placed before the AO and also adduced in the appellate proceedings. The ownership of the property at the time of purchase by the appellant came in dispute because of the plaintiff, Smt. Rajinderwant Kaur filing a suit for decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the assessee that no appeal has been filed by the Department against the aforesaid referred to order in the case of Shri Indertej Pal Singh husband of the assessee, was not controverted. 11. On a similar issue the Hon'ble Supreme Court in the case of Berger Paints India Ltd. Vs. Commissioner of Income Tax (supra) held as under: If the Revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in the case of one assessee, then it is not open to the Revenue to challenge its correctness in the case of other assessees, without just cause. 12. Similarly the Hon'ble Jurisdictional High Court in the case of Commissioner of Income Tax Vs. Leader Valves Ltd. (P H) (supra) held as under: that keeping in view the principle of consistency, the Revenue could not be permitted to raise an issue in isolation only for one year in the case of one assessee, while accepting the findings on the same issue in the case of other assessees and for other years in the case of the assessee. 13. Therefore by keeping in view the ratio laid down by the Hon'ble Supreme Court and Hon'ble Jurisdictional High Court in the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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