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TMI Blog2018 (9) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... x. 1 (1) Bhopal under Section 143 (3) of the Income Tax Act, 1961 qua the assessment year 2009-10 (previous year 2008-09), preceded by a questionnaire under Section 142 (1) of 1961 Act sent to the assessee on 10/12/2011; whereon, after taking into consideration the statement of farmers under Section 131 of 1961 Act along with their submissions, affidavits and returns of income and considering the reply and statement of the assessee, the assessing officer vide order dated 30.12.2011 added following income : Total income as per return Rs. 355440/- Addition No.1 This addition is being done on account of Proceeds received from Nagarjuna Construction Company through a channel of person established through adverse Inference on basis of Primary Evidence No.1-9 listed in table of primary evidence detailed above corroborated by Corroborating Evidence No.1- 6 detailed above in Table of Corroborating Evidence. Rs. 14,24,60,600/- Addition No.2 This addition is being done on account of proceeds found in possession of Shri Usman Khan which are proceeds from Simplex Infrastructure Limited applied through the purchase of property through Family Relatives and Cash found in lockers of Usman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear that the subject matter of appeal were unaccounted investments, whereas the subject matter of this order is receipts of unaccounted income. Further, the Assessing Officer has not conducted enquiries on seized documents regarding award of contract for reorganization of water supply system of Ujjain city. This seized document read together with other seized documents gives a reason to believe that unaccounted gratification have been received in respect of this contract also. Thus, the assessment order is erroneous in so far as it is prejudicial to the interests of revenue on this count as well. This order (i.e. order dated 31.12.2012) was, however, set aside by the Income Tax Appellate Tribunal, Indore, Bench Indore by order dated 25.11.2014, holding : 5.3 Another aspect mentioned by Ld. CIT and also argued by Ld. DR that the AO had gone wrong in assessing the income as an "unaccounted investment". The AO should have assessed the income as "unaccounted income" received from those two entities. Prima facie according to us such suggestion is nothing but a change of opinion. On the basis of those very evidences now the Ld. CIT wanted that the receipts of "unaccounted income" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard and after making or causing to be made such inquiry as he deemed necessary." The Division Bench of this Court by order dated 03.11.2016 upheld the Tribunal's verdict by holding : 10. In this case, if we go through a detailed order passed by the Commissioner Appeal exercising its power of revision on 31.12.2012 we find that the only reason given to hold the order of the Assessing Officer to be erroneous and prejudicial to the interest of revenue is that once the amount of proceed received from M/s. Nagarjuna Construction Company Ltd. and M/s. Simplex Infrastructure Ltd. is found to be 16.02 crores and 10.50 crores, then making an addition to the tune of only Rs. 14,24,60,600/- and 1,53,41,000/- is not proper. This is the only reason for holding the order of the Assessing Officer to be erroneous. However while doing so, the authority namely the Commissioner of Income Tax exercising jurisdiction under Section 263 lost sight of the fact that the learned Assessing Officer in detail had gone into this aspect of the matter and has recorded a specific finding to say that appreciating the primary evidence from No.1 to 9 along with corroborative evidence 1 to 6 an addition of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subjected to challenge before the higher forum. Be that as it may. Since income, said to be the "unaccounted" by the present petitioner, has been subjected to judicial review and there are orders in favour of the assessee, we fail to appreciate the contention raised by the petitioner of its being earned through corrupt practice. The petitioner besides being a practicing lawyer of the court is an ex-MLA, and on enquiry he reveals of belonging to a national political party which does not rule out the fact that it is to gain political mileage which is implicit, rather any public interest. In Janata Dal Vs. H.S. Chowdhary & Others, (1992) 4 SCC 305, it is held : 98. While this Court has laid down a chain of notable decisions with all emphasis at their command about the importance and significance of this newly-developed doctrine of PIL, it has also hastened to sound a red alert and a note of severe warning that courts should not allow its process to be abused by a mere busybody or a meddlesome interloper or wayfarer or officious intervener without any interest or concern except for personal gain or private profit or other oblique consideration. 109. It is thus clear that only a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on creates a frustration in the minds of the genuine litigants and resultantly they lose faith in the administration of our judicial system. In Ashok Kumar Pandey Vs. State of W.B., (2004) 3 SCC 349, it is held : 16. As noted supra, a time has come to weed out the petitions, which though titled as public interest litigations are in essence something else. It is shocking to note that courts are flooded with a large number of so-called public interest litigations where even a minuscule percentage can legitimately be called public interest litigations. Though the parameters of public interest litigation have been indicated by this Court in a large number of cases, yet unmindful of the real intentions and objectives, courts are entertaining such petitions and wasting valuable judicial time which, as noted above, could be otherwise utilized for disposal of genuine cases. Though in Duryodhan Sahu (Dr) v. Jitendra Kumar Mishra AIR 1999 SC 114 this Court held that in service matters PILs should not be entertained, the inflow of so-called PILs involving service matters continues unabated in the courts and strangely are entertained. The least the High Courts could do is to throw them ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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