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2018 (10) TMI 986 - AT - Income TaxAddition on account of unexplained loan - addition on the ground that the said company was giving mere accommodation entries and did not have any business activity - Held that:- Since the facts of the instant case are identical to the facts of the case decided by the Tribunal in the case of husband of the assessee [2018 (10) TMI 878 - ITAT DELHI], therefore, in absence of any contrary material brought to our notice against the order of the Tribunal in the case of, husband of the assessee, we hold that the assessee has discharged the initial onus cast on her to prove the identity of the investor company, its credit worthiness and genuineness of the transaction. We, therefore, set aside the order of the CIT(A) and direct the Assessing Officer to delete the addition. The first issue raised by the assessee is accordingly allowed. Addition on account of income from house property - rental income - Held that:- We find identical issue had come up before the Tribunal in the case of the husband of the assessee Sh. Raj Kumar Chawla. We find the Tribunal had set aside the orders of the authorities below and directed the Assessing Officer to adopt the annual rental value of the properties with certain directions. We, therefore, restore this issue to the file of the Assessing Officer with direction to adjudicate the issue afresh in the light of the decision of the Tribunal in the case of the husband of the assessee. The second issue raised by the assessee in the grounds of appeal is accordingly allowed for statistical purposes.
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