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Dr. Huseina Dawoodi Versus Income-Tax Officer

2016 (5) TMI 584 - ITAT MUMBAI

Unexplained expenditure u/s 69C - it was found that the assessee along with many other persons have given donation to the education society for admission to the courses conducted by the group - Held that:- Additions in this case only on the basis of entries in a diary without any corroborative evidence cannot be held to be justified. It is pertinent to mention here that in this case the statement of the assessee was recorded by the Assessing Officer and specific questions were put regarding the .....

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- Sanjay Garg (Judicial Member) And Rajesh Kumar (Accountant Member) For the Petitioner : Sanjiv M. Shah For the Respondent : Amit Kumar Singh ORDER Sanjay Garg (Judicial Member) 1. The present appeal has been preferred by the assessee against the order dated February 14, 2011, of the Commissioner of Income-tax (Appeals) (hereinafter referred to as "CIT(A)") relevant to the assessment year 2001-02. 2. The assessee has taken the following grounds of appeal : "Your petitioner respec .....

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e-tax and the learned Income-tax Officer as such question of addition of income and levying tax and interest under section 234A and 234B of ₹ 12,68,692 does not arise. (3) That the learned Income-tax Officer failed to consider that the fees were paid from his father's non-resident account as such question of payment of capitation fees or fact that D. Y. Patil group filed settlement petition before the Settlement Commission and not accepting the hon'ble Commissioner of Income-tax (A .....

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34B of ₹ 12,68,692 (5) That your petitioner pray accordingly and craves leave to add to or to alter or amend the above grounds of appeal as and when occasions arises." 3. The brief facts of the case are that a search action under section 132 of the Income-tax Act, 1961, was conducted on M/s. D. Y. Patil group of concerns on July 20, 2005, by the Investigation Wing of the Department and it was found that the assessee along with many other persons have given donation to the said educati .....

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ficer, a satisfaction was recorded and the case of the assessee was reopened under section 147 of the Act. The assessee explained that she had not given any money/capitation to the institution as has been alleged by the Department. However, the Assessing Officer (hereinafter referred to as "the AO") did not agree with the submissions of the assessee and held that the assessee had failed to furnish explanation/ source in relation to payment of ₹ 18 lakhs for admission of her son. .....

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xplained that her husband who is an NRI had in fact paid an amount of ₹ 6 lakhs from his account to the institution as admission fees for his son. The said amount was paid out of the bank account and through banking channel and was fully accounted for. No capitation fee as alleged by the Revenue has ever been paid by the assessee. The learned authorised representative has further invited our attention to the judgments of the co-ordinate Benches of the Tribunal in relation to the identical .....

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