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Kafeel Ahmed Versus Commissioner Of Income Tax, Kolkata- XX, & Anr.

2015 (4) TMI 1054 - CALCUTTA HIGH COURT

Addition u/s 68 - Addition on undisclosed income - Held that:- It is no part of the duty of the Assessing Officer to make investigation for the purpose of collecting evidence in support of the case made out by the assessee. It is the bounden duty of the assessee to prove his case. If he has adduced prima facie evidence in support of his case, it will be for the Assessing Officer to adduce evidence to disprove the facts proved prima facie by the assessee. If the Assessing Officer fails to dischar .....

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lled middlemen under Section 131 and/or 133(6) of the Income Tax Act. The assessee could have done it because he knew the person to whom the payment was made. It was not, therefore, possible for the Assessing Officer even if he wanted to, to undertake any such enquiry. For the aforesaid reasons the submissions advanced by Mr. Sen are rejected. The judgment rendered by the learned Tribunal considering the admitted facts and circumstances of the case cannot but be said to have expressed a possible .....

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lock assessment for the period between 1st April, 1989 and 20th January, 2000. The facts and circumstances briefly stated are as follows: During search and seizure conducted on 20th January, 2000 and subsequent thereto it was discovered that the assessee had from time to time paid a sum of ₹ 9 lacs to various persons. Particulars of the persons to whom such payment was made was called for from the assessee, but he did not disclose. The assessee was asked to produce his books of accounts wh .....

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e merchants located in Surat, Jaipur and Kolkata. After the sale proceeds were paid to the assessee by cheque, the deposits earlier made together with payment of some amount on account of commission were refunded to the middlemen. The aforesaid explanation offered by the assessee was not proved either by any oral or documentary evidence. Books of accounts he had not disclosed as already indicated above. The Assessing Officer in these circumstances treated the payment of a sum of ₹ 9 lacs a .....

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facts and circumstances of the case and the failure of the CIT (Appeals) in not exercising the powers given to the same as co-equal to that of the Assessing Authority, the confirmation of the order of the CIT (Appeals) by the Tribunal by merely observing that the case had been considered in its totality without indicating the background for its consideration is correct and/or perverse? From the facts and circumstances narrated above the undisputed fact which emerges is that the assessee paid a s .....

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gation. Without investigation the Assessing Officer could not have held that the sum of ₹ 9 lacs or a little more than that paid in cash by the assessee was his undisclosed income and not the amount of security as was the version of the assessee. We are unable to accept such a specious plea. True it is that the Assessing Officer occupies the position of an adjudicator and an investigator but the role of investigator is to be discharged for the purpose of ensuring that income made by the as .....

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