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2015 (12) TMI 1835 - AT - Income TaxAddition treating seized documents as "dumb document" - addition of undisclosed purchases and investments and also undisclosed expenditure and investment - HELD THAT:- We find from the facts of the case as well from the remand report of the AO, who has simply mentioned that the relevant document has been seized from the custody of the assessee and hence, the assessee is obliged to explain the seized document properly. Further, the AO in its remand report has mentioned that no clear cut explanation has been furnished. In this connection the CIT(A) sought certain clarifications from the AO relating to the remand report furnished by him. A.O. vide his letter dated 2l.12.2011 responded to this letter by more or less reiterating the facts stated in the earlier remand report dated 29.3.201l. However, he remained silent about my query as to whether any statement of the assessee has been recorded regarding the contents of the seized documents BRI/20 Page-7 during the course of search or during the course of post search investigation which leads me to presume that no such statement was recorded regarding the contents of this seized document We are of the view that page no. 7 of BRI-20 is a dumb document and particularly one of the director of the assessee company Shri Subrata Banik was deposed during the course of search on 07.11.2006 but no question about this document was asked, which implies that this page was not considered as important and even after search no questions were asked about the narrations or entries. In view of the above, we confirm the order of CIT(A) and both the issues of revenue's appeal are dismissed.
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