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M/s Motia Constructions Limited Versus Commissioner of Income Tax

Dismissal of application for additional evidence as well as the appeal - disallowance of development expenses - Held that:- The appellant could have easily told the Assessing Officer or the Commissioner of Income Tax (Appeals)- 1, Ludhiana that the vouchers were in possession of another Director who had left the company. The explanation appears to have manufactured for the purpose of furnishing an explanation. The vouchers are not signed by and on behalf of the assessee and there is no evidence .....

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- PUNJAB AND HARYANA HIGH COURT] is not tenable as additional evidence produced in the aforesaid case was held to be necessary for adjudication of the pending lis. - Decided against assessee. - Income Tax Appeal No. 267 of 2015 - Dated:- 10-9-2015 - Rajive Bhalla And Navita Singh, JJ. For the Appellant : Mr. Ravi Shankar, Advocate ORDER Rajive Bhalla, J. The appellant challenges order dated 21.1.2015 passed by the Income Tax Appellate Tribunal (for short the Tribunal ) dismissing an appeal rela .....

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f filing of the appeal before the Tribunal, the appellant was able to trace relevant vouchers and, therefore, filed an application for additional evidence for producing the vouchers before the Tribunal. The Tribunal has, however, rejected the application for additional evidence as well as the appeal by doubting the authenticity of the vouchers. Counsel for the appellant further submits that the vouchers were in possession of Shri Pawan Bansal, a Director, who resigned from company on 02.01.2009 .....

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he appellant appears to be an after thought. The finding recorded by the Tribunal is clearly incorrect and gives rise to the following substantial questions of law:- i Whether on the facts and in the circumstance of the case ITAT is justified in declining to admit the additional evidence and in declining to remand the matter to AO for verification and proper enquiry, ignoring the judgment of Hon'ble Supreme Court in the case of Tek Ram (Dead Through LRs) Vs. CIT (supra) despite the fact that .....

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the case of CIT vs. Mukta Metal Works (supra)? We have heard counsel for the appellant, perused the impugned order, the order passed by the CIT (Appeals)-1, Ludhiana, the order passed by the Assessing Officer as well as copies of some of the vouchers appended with the appeal but are unable to hold that the impugned orders call for any interference or gives rise any substantial question of law. Admittedly, pursuant to search and seizure, under Section 132 of the Act, the Assessing Officer called .....

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ellant. The appellant, thereafter, filed an appeal before the Tribunal accompanied by an application for additional evidence by appending a large number of vouchers and pleaded that the vouchers were in possession of Shri Pawan Bansal, a Director, who had resigned on 02.01.2009. The appellant has now been able to trace these vouchers and as he was prevented by sufficient cause, the vouchers should be taken into consideration. The Tribunal has considered the application for additional evidence, t .....

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s before the Assessing Officer. The same is the position before ld. CIT (Appeals) and assessee has not produced any evidence before ld. CIT (Appeals) also. Now the assessee has come up with the explanation of resignation of three of its Directors before passing of the assessment order and it is claimed that the vouchers of development expenses were in possession of the Director who have resigned from the assessee company. However, such fact was never pleaded before the authorities below. Therefo .....

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ve been paid by assessee, have been signed on behalf of the assessee. The vouchers are not approved by the assessee company and no details have been mentioned as to how these payments were made for business purpose of the assessee and whether the same have been approved by and on behalf of the assessee company. In the absence of any signature on the vouchers on behalf of the assessee company, the genuineness of the vouchers itself is in doubt. Therefore, considering the facts and circumstances a .....

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