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2016 (4) TMI 571 - ITAT DELHI

2016 (4) TMI 571 - ITAT DELHI - TMI - Bogus gifts - assessment u/s 153A - Held that:- As apparent from the order of the CIT(A) that the statement u/s 132(4) has been recorded in the case of the husband of the assessee and not in the assessee’s case. The husband of the assessee has admitted the gifts received by him to be bogus. However, there has been no such statement of the assessee that has been recorded during the search proceedings. Further it is observed that the ld. AO had not seized any .....

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and beyond the scope of sec. 153A of the Act. Following the jurisdictional High Court in the case of CIT vs. Kabul Chawla [2015 (9) TMI 80 - DELHI HIGH COURT ] set aside the assessment made by the ld. AO u/s 153A of the Act. - Decided in favour of assessee - I.T.A .No.-3436/Del/2010 - Dated:- 24-2-2016 - SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER For The Appellant : Shri Salil Aggarwal, Adv. For The Respondent : Shri Dev Joyti Das, CIT - DR ORDER PER BEENA PILLAI, .....

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y, has crossed his jurisdiction by way of involving himself into reassessment proceedings rather than completing the assessment on the basis of seized material. Therefore, the entire proceedings of the Assessing Officer are invalid, beyond the scope of section 153A. 3. That the Revenue Authorities completed the assessment and appellate proceedings with pre conceived motion and without affording adequate and reasonable opportunity of being heard to the appellant. 4. That the appellant reserves th .....

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ir names were also covered under this operation. Smt. Neeta Saha was assessed by Ward 46(1), New Delhi. Accordingly, punchnama files, photocopies of seized documents relating to assessee were transferred to the AO being ITO, Ward 46(1). Accordingly, notice u/s 153A was issued to the assessee. The assessee had filed her return of income on 26/07/2002 for the year under consideration declaring a total income of ₹ 1,65,215/-. On receipt of the notice u/s 153A the assessee filed her return of .....

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e on the ground that there is no proof of relationship between the donor and the assessee(done), and the gift deed submitted by the assessee was incomplete. 3. Aggrieved by the order of the ld. AO the assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) confirmed the addition made by the ld. AO on the ground that Shri Anil Kumar Saha, the husband of the assessee, had accepted during the search operation and assessment proceedings, in his case, that the gift received by him was bogu .....

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did not verify the same or investigate upon to disprove these documents. The ld. AR submitted that there was no incriminating material that was relied upon by the ld. AO to make the addition in the hands of the assessee. He relied upon the decision of the jurisdictional High Court in the case of CIT vs. Kabul Chawla reported in 380 ITR 573. 5. On the contrary the ld. DR submitted that, admittedly though there is no seized documents, the addition has been made based on the statement recorded u/s .....

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e search proceedings and, therefore, would have a bearing on the additions made in the assessment proceedings. The ld. DR submitted that there has been a statement recorded u/s 132(4) cannot be overlooked. He relied upon the order of the authorities below. 6. The ld. AR in the rejoinder submitted that there has been no statement of the assessee that was recorded during the search proceedings. It was the statement of her husband, being Anil Kumar Saha that was recorded. Shri Anil Kumar Saha has a .....

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