TMI Blog2022 (12) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... lat ram Rawatmull and the fact that another sum of Rs.25 Lakhs has been paid to assessee's co-brother under the very same Will and there has been no enquiry in that regard, we are of the view that the findings recorded by the CIT(A) by making critical analysis with regard to validity of the Will are not sustainable. ITAT has upheld the order of CIT(A). Therefore, the said order is also unsustainable. If the CIT(A) was not satisfied with the source, he could have enquired into the matter by issuing notice to the legal representatives of the assessee's father-in-law. Admittedly, no such enquiry was conducted. Therefore, additions could not have been sustained by the CIT(A) based on surmises and incorrect application of law - The qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was taken up for scrutiny. The A.O (Assessing Officer) passed an order under Section 143(3) of the Income Tax Act, 1961 adding the aforesaid amount. 4. The CIT(A) (Commissioner of Income Tax (Appeals)) and ITAT have confirmed the order passed by the A.O. 5. Sri. Shankar submitted that Assessee had deposited the amount in his bank after receiving the same from his father-in-law. Placing reliance on the judgment of this Court in Kumar Nirman Nivesh (P.) Ltd., Vs. Assistant Commissioner of Income Tax, Bangalore ([2020] 121 taxmann.com 174 (Karnataka) para 6) and judgment of the Hon'ble Supreme Court in Commissioner of Income Tax Vs. Daulat ram Rawatmull ((1973) 87 ITR 349) , he contended that a person could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect. 9. Shri Shankar also contended that CIT(A) and the ITAT have misdirected themselves with regard to a Will executed by a Hindu. This Court in Kumar Nirman's case has followed the decision in Daulat Ram Rawatmull, wherein it is held that even though explanation is not satisfactory, it can still be held that person could to be the owner of money. The question for consideration in this appeal is, whether the Revenue could have travelled beyond the settled position of law. It was conceded that none appeared on behalf of the assessee before the Assessing Officer. Before the CIT(A), the assessee has urged that he had received money from two sources namely, Smt.Nagarathna and his father in law. The CIT(A) has held that copy of the Will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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