TMI Blog2015 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... :- assessee has produced necessary evidence before the AO to prove the genuineness and creditworthiness of Sh. Manoj Kumar who had advanced the loan of ₹ 4 lacs to her wife i.e. assessee. Assessee has filed the return of income of her husband Sh. Manoj Kumar and copy of the bank account in which her husband has deposited money on 5.12.2008, 10.12.2008 and 16.12.2008 and advanced the same to the assessee on 16.12.2008 through cheque. The important basis of evidence is the statement of Sh. Manoj Kumar, husband of the assessee has also been recorded by the AO on 19.10.2011 and he stated that he is doing Kiryana business and he has deposited the amount in the Bank and advanced the amount in dispute to her wife from her Kiryana business. The assessee has discharged her onus to prove the genuineness and creditworthiness of her husband who has given the loan to the unsecured loan to her wife i.e. assessee. Thus the amount of ₹ 4 lacs has been fully explained by the assessee, therefore, the addition in dispute is hereby cancelled. - Decided in favour of assessee. Advances made in earlier years and received in the instant year - addition to income - Held that:- At the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable. It is therefore, prayed that the disallowance / additions so made by the Income Tax Officer and, sustained by the learned Commissioner of Income Tax (Appeals) may kindly be deleted and appeal of the appellant be allowed. 2. Brief facts of the case are that the Return declaring an income of ₹ 1,79,470/- was filed on 30.10.2010 and the same was processed u/s. 143(1) as such. Later on, the case was selected for scrutiny through CASS. Notice u/s. 143(2) was issued on 24.8.2001 which was served upon the assessee by speed post on 29.8.2011 fixing the case for 5.9.2011. Again notice u/s. 143(2) and 142(1) alongwith questionnaire dated 13.9.2011 were issued to the assessee. Information and details as called for have been furnished and placed on record. Books of accounts produced and examined by test check. Thereafter, completed the assessment vide his assessment order dated 24.10.2011 passed u/s. 143(3) of the I.T. Act, 1961 and made various additions. 3. Against the order of the AO dated 24/10/2011 assessee filed an appeal before the Id. First Appellate Authority, who vide impugned order dated 20/11/2012 dismissed the appeal of the assessee. Now the Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e incurred and allowed in AY 2008-09, this explanation was given to the AO by the assessee See Page No 3 of file PS. And relevant Page No 21-22 of PS. 11. It is submitted that once it is accepted position of fact that the expenses were incurred and allowed in previous assessment year then the AO and CIT(A) cannot disallow these expenses in the impugned year, in other words the AO ought to have reopened the previous assessment year for examining the genuineness of these expenses. 12. It is settled position of law that there has to be some consistency in the approach of the revenue and it cannot do those things which it can not do directly. It is submitted that till today no action either under section 263 or 147 has been taken for that year. 13. Recently Hon'ble Apex Court in the case of Excel Industries reported in 358 ITR 295 and Hon'ble Delhi High Court in the case of Crain U.K 359 ITR 268 have held that there has to be consistency in the approach of the revenue. And if there is no change in facts and circumstance revenue cannot plead that principle of res-judicata are not applicable in tax proceedings. Therefore, having r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 177 Taxman 331 (Del) copy of the judgment is annexed in decision paper book 21. It is further pertinent to mention here that husband has appeared before the AO and has confirmed the advancement of loan. However, his statement is also discarded without taking any action in the case of husband. 22. It is next submitted that in ground no 3 the assessee has disputed the addition of ₹ 5,50,000/-. In respect of this ground the facts are that the assessee has deposited an amount of ₹ 17 Lakhs in cash in her bank account. The AO while examining the source of this cash has doubted the quantum of ₹ 5,50,000/-. 23. The assessee vide his reply dated 19-10-2011 filed before the AO explained that out of this amount. an amount of ₹ 2 Lakh was received from Mahender Singh Yadav and ₹ 3 Lakhs were received from Rajpal Yadav and amount of ₹ 30440/- was recovered from debtors. 24. The assessee explained that amounts given to Sh Mahender and Rajpal were given as advance towards purchase of land in previous assessment year and because the deal was not materialized the funds were received back. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hand relied upon the orders of the revenue authorities and stated that the assessee has not filed any documentary evidence supporting her claim before the AO as well as Ld. CIT(A), in spite of the various opportunities given to the assessee, therefore, he stated that the revenue authorities have rightly passed the orders. As regards the addition of ₹ 4 lacs towards unsecured loan received by the assessee from her husband Sh. Manoj Kumar, Ld. DR has submitted that assessee has not established the creditworthiness of her husband and genuineness of the transactions, therefore, he stated that the impugned order passed by the Ld. CIT(A) may be upheld. 6. We have heard both the parties and perused the records, especially the orders of the revenue authorities; Synopsis filed by the assessee and Paper Book. 6.1 As regards the issue involved in Ground No. 1 regarding the denial of claim of deduction of ₹ 1,88,100/- and expenditure incurring for leveling the land and construction of boundary wall. We have perused the relevant documentary evidence filed by the assessee in the Paper Book containing pages 1 to 37 as well as the order passed by the Revenue Authorities, we ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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