9911796707
TMI Blog2023 (6) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by the assessee against order dated 19.12.2017 passed by the learned Commissioner of Income Tax (Appeals), Dehradun, for assessment year 2010-11. 2. The only effective issue to be decided in this appeal is as to whether the learned CIT(A) was justified in confirming the addition made by the learned Assessing Officer in the sum of Rs. 5,53,535/- representing business income of the wife of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gar, Roorkee, but in reality, she was not doing any such business and thus, the entire business was carried on only by her husband. A statement on oath was recorded by the survey team from her, wherein, she stated that she is not aware of any such business being done in her name and its her husband, Sh. Kamal Batra (assessee herein), who is aware of the business of trading of bidis. Accordingly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department. 4. The learned AR before us, argued that bidis brand traded by the assessee are as under: "Deluxe Tarzan 25 by 20, Tarzan Small 13 by 20, Tarzan 14 by 20, Super Tarzan 16 by 20, 13 by 20 Bidi Telephone Sp. 25 by 20, Bidi Telephone Small 20 by 20, Match Boxes." 5. The learned AR also submitted that bidis brand traded by assessee's wife are as under: "Telephone 25 by 20, Tarzan Big ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness at totally different addresses with that of the assessee and more especially when she had offered the business income from trading of bidis in her individual capacity in her income tax returns, it would be unfair to club her income with that of the business income of the assessee. In any case, we find that the assessee is already in high tax bracket and there is no need for him to split the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
