TMI Blog2016 (12) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... ter obtained from his father-in law/mother-in-law certifying the details of gold ornaments given at the time of marriage. Since the assessee is a salaried employee, he did not maintain regular books of accounts. Thus the assessee has discharged the primary responsibility placed upon him u/s 68 of the Act. On the contrary, the AO has claimed to have conducted enquiries through Inspector, but the same was not provided to the assessee. We have also noticed that the alleged enquiry conducted by the Inspector is found to be deficient. Hence we are of the view that the assessing officer has not discharged the responsibility shifted upon his shoulders. - Decided in favour of assessee - I.T.A. No. 5788/Mum/2014 - - - Dated:- 19-10-2016 - Shri B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. Jewellers. The Assessing Officer appears to have tried to call the jewellers through telephone numbers given in the bills but the same was found to be non-existing. The Assessing Officer also deputed Inspector, who reported that the jewellers were not found at the addresses mentioned in the sale bills. Accordingly the Assessing Officer took the view that the assessee has failed to prove the claim of sale of jewellery. The learned CIT(A) also confirmed the same. 5. Learned AR submitted that the assessee is salaried employee working in medium grade level in a private firm. He submitted that the assessee was constrained to sell the jewellery to meet the education expenses of his only son named Sarosh, who proposed to go to Switzerland to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... editors. Thus, we notice that the assessee has fully co-operated with the AO vis- -vis loan creditors, since he the loan creditors has obliged him. 8. In respect of jewellery sales, we notice that the assessee has sold jewellery belonging to him and his spouse to two jewellers. In support of the said claim, the assessee has produced copies of purchase bills issued by two jewellers. We notice that the assessing officer has conducted enquiries through his Inspector, who had reported that the said persons were not available at the given addresses. We notice that the AO, thereafter, did not call for any explanation in this regard. The alleged report given by the Inspector was used to take adverse inference against the assessee, without confr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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