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2012 (12) TMI 756 - AT - Income TaxUnexplained Addition u/s 69 – mis match of dates as mentioned in the bokiyam agreements and in the statements recorded from the tenants - Held that:- It remains a fact that each of the persons, who were examined had confirmed the payment of bokiyam there is a fair chance that when statements were recorded, concerned tenant could have made a mistake as to the exact dates of payments. None of the authorities sought any explanation from the assessee for the mismatch of dates. None of the authorities sought any explanation from the assessee for the mismatch of dates. Assessee had produced affidavits, which was not considered by the Commissioner of Income Tax(Appeals). Assessee has to be given a chance for explaining the mismatch of dates and justify how the bokiyam receipts could be considered as a source of investment for the supri street property - in favour of assessee for statistical purposes.
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