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2021 (7) TMI 1127 - ITAT AMRITSARAddition u/s 69B - additions were made by the Revenue alleging that Sh. Kulwinder Singh had paid on money on the purchase of the land from PISCO - HELD THAT:- When the additions made in the hand of Kulwinder Singh for allegedly purchasing land from PISCO were deleted by the Tribunal and the finding of the Tribunal were confirmed by the Hon'ble High Court. In our considered opinion no additions can be sustained in the hands of the assessee, more particularly when the additions made in the hands of seller were deleted by the Tribunal and confirmed by the Hon'ble High Court. In fact there is no evidence or document in possession of the Assessing Officer on the basis of which the satisfaction can be withdrawn of the Assessing Officer in respect of escapement of income as record in the order. Once the addition in the hands of Sh. Kulwinder Singh (seller) have been deleted, there is no reason upholding the same in the case of the purchaser (in the assessee before us), therefore, respectively following the decision in the identical case as referred by the CIT(A) in paragraph 4.2 of the appellate order and also decision of the Hon'ble High Court in [2019 (5) TMI 1327 - PUNJAB AND HARYANA HIGH COURT] We do not find any merit, in the appeal of the Revenue and accordingly the same is dismissed.
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