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2017 (1) TMI 1719 - ITAT MUMBAIUndisclosed income - alleged suppression of receipts from Mr. Devendra Singh Tomar - HELD THAT:- \When the assessee explained the factual matrix supported by evidences like registered sale deed, supported by the affidavits, then it was the duty of the Assessing Officer either to contradict the same or to bring any evidence in support of the presumptive addition made by him. We are of the view that presumption cannot take the shape of the evidence, however strong it may be. Even otherwise, a single case cannot be the basis for making the addition in the cases of remaining buyers. Rather, the situation is in favour of the assessee because in the cases of remaining buyers, the value/price mentioned in the registered documents has to be accepted in the case of one single buyer i.e. Mr. Devendra Singh Tomar, who negotiated with the assessee at the price, which was mentioned in the registered sale deed. The remaining buyers also made the payments as mentioned in the registered sale deeds. The earlier person, Mr. Milind Bhingare, who found the rate at the higher side, therefore, he cancelled the agreement. Thus, the onus cast upon the assessee was duly discharged. Rather, the onus cast upon the Assessing Officer was never discharged and he picked up one letter from 219 buyers and made proportionate addition in the hands of the assessee for the remaining buyers also. This type of approach cannot be said to be justified unless and until the same is substantiated with evidence. - Decided in favour of assessee.
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