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Shri BR Ramaraju, Shri BR Anjan Kumar, Smt. Kamala Rajshekar (DECD) , Versus The Commissioner Of Income-Tax

Bogus expenditure claimed - Held that:- Even as per the petitioner-appellants, there was neither any proof of payment in terms of the voucher for the expenditure claimed as deduction nor such documents were produced at any point of time before the revisional authority. When the matter was heard before the learned Single Judge in writ proceedings, such documents were not produced nor are they produced in the present appeals. - Under these circumstances, when proper legal evidence regarding pr .....

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ortunity was given before the Assessing Officer but the petitioner-appellants did not avail of the same by producing the requisite voucher for the expenditure claimed. - In view of the above, it cannot be said that the learned Single Judge committed an error in not interfering with the matter when no legal evidence was produced for expenditure claimed. - Decided against assessee - WRIT APPEAL NO. 4551/2015 (T-IT) C/W WRIT APPEAL NO. 4552/2015 (T-IT) AND WRIT APPEAL NOS. 4553-4554/2015 (T-IT) .....

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directed against the very order passed by the learned Single Judge insofar as it relates to W.P.Nos.6470/2015 and 26074/2015. 3. With the consent of learned Advocates appearing on both the sides, we have taken up W.A.No.4552/2015 listed in orders, though it is notified for non-compliance of office objections. Since the issue involved in the present writ appeals is inter connected and the writ appeal itself has arisen from the common order passed by the learned Single Judge, they are heard togeth .....

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he petitions were rejected. 6. We have heard Ms. Jinitha Chatterjee, learned Counsel appearing for the appellants in all the appeals and Mr. K.V. Aravind, learned Counsel for the respondents in all the appeals upon the advance copy. 7. The contention raised on behalf of the appellants is that as the Assessing Officer did not grant sufficient time to the appellants to produce the documentary evidence as a result, the appellants could not produce the requisite document as a proof of payment for th .....

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t aspect in the present appeals. 9. It was submitted that if one more opportunity is given to the appellants, the appellants may be in a position to produce the confirmation letter of the persons who have received money but the appellants are not having any voucher for payment nor having any address of the persons who have received the money. 10. It was submitted that since the matter has proceeded without giving sufficient opportunity before the Assessing Officer, the assessment order as well a .....

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, it has also been recorded that the matter was posted before the Assessing Officer on 03.09.20 13, 06.09.2013 and 10.03.2014. If the aforesaid time gap is considered, it cannot be said that sufficient opportunity was not given by the Assessing Officer. 12. Apart from the above, if the petitioners- appellants could not avail the opportunity, they could have very well produced the document of voucher as a proof of payment before the revisional authority when the grievance was made before the revi .....

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d my house during the year 2010- 11. However, I have paid ₹ 1,00,000/-. This has been paid to three brokers wherein at this point of time I am not in position to bring their address and vouchers. Further at para-2 and 3 it was stated as under: 2.For the eviction charges paid I have submitted the letter/confirmation by the illegal occupants. They do not have any permanent address and PAN numbers. I have made all the payment by cash only. 3. Improvement made during the year 1991- 92, amounti .....

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