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2016 (5) TMI 94 - AT - Income TaxAddition on deposits made in the bank account - appointment of handwriting expert - Held that:- The handwriting expert engaged by the Assessing Officer has compared the signature of the assessee with the summons dated December 13, 2010, which is highly doubtful and could not be given any credence. When two different reports of the handwriting experts were available on record, i.e., one engaged by the Assessing Officer and the two engaged by the assessee and when both gave different versions, it would have been better to refer the matter to the Government handwriting expert for examining the correctness of the matter. Despite request made by the assessee in this regard before the learned Commissioner of Income-tax (Appeals), no steps have been taken to verify the handwriting of the assessee. Since the relevant documents for opening of a new bank account have not been brought on record and no comparison has been made with the same, therefore, the Assessing Officer has failed to bring sufficient evidence on record to justify the findings that the assessee opened the said bank account under her signature. Considering the above, it is clear that there is doubt in the version of the Revenue-Department to prove that the assessee has opened the bank account in question. Therefore, no liability can be put up on the assessee for deposits made in this bank account of ₹ 41,31,432. We, therefore, do not find any justification to sustain the orders of the authorities below in making the addition of ₹ 41,31,432. We, accordingly, set aside the orders of the authorities below and delete the addition - Decided in favour of assessee
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