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2017 (10) TMI 420 - ITAT DELHIAddition on seized documents - unexplained cash receipts - addition under house property - survey u/s 133A - Held that:- The burden was on the assessee to disprove the documents which, in our opinion, he has failed to do. The cash receipt dated 24.10.2007 for ₹ 8,75,000/- is duly signed by the executant as well a witness. CIT(A) has also mentioned that while filing rejoinder to the remand report, the assessee had submitted that he had filed a rectification application u/s 154 to the Assessing Officer wherein the assessee had claimed to be only 75% owner of the premises and had also stated that if at all an addition had to be made in his hands on the basis of impounded documents, it should only be to the extent of 75% of ₹ 2,25,000/- i.e. a sum of ₹ 1,68,750/- only. Ld. CIT(A) has given proportionate relief to the assessee on this account by restricting the addition to ₹ 1,68,750/- only. As far as the assessment order for the succeeding assessment year 2009-10 is concerned, it is seen that the income under the head house property has been accepted without any discussion by the Assessing Officer and it is not discernible from the assessment order as to how the income from house property was accepted without any inquiry. - Decided against assessee.
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