TMI Blog1996 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... es in the Broach city on 12-7-1986, at noon, resulting into firing of shops, looting and arsoning, by hooligans. In the above disturbances, the entire Municipal Vegetable Market was burnt and more than two hundred shops, with goods, stock, books, cash furnitures, etc., therein were burnt, resulting into heavy loss to dealers. On 13-7-1986 afternoon, the assessee visited the residential place of his father-in-law Shri Ratilal Punabhai Chanawala, situated at Vairagivad, Fatatalav, Broach to get information of his relatives and damages, etc., suffered by them. According to the assessee, when he was returning to his home, his father-in-law Shri Ratilal P. Chanawala handed over to him, a steel bag (tin box) containing cash, gold ornaments, etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He further explained that on 13-7-1986 afternoon he went to the residential place of his father-in-law Shri Ratilal P. Chanawala at Vairagivad, Fatatalav, Broach to get information of his relatives and damages, etc., suffered by them. When he was returning to his home in the evening his father-in-law handed over to him a tin box containing cash and gold ornaments, etc., for safe custody at his home. The assessee appeared before the Assessing Officer and gave a statement on oath, wherein he categorically asserted that the cash, etc., contained in the tin box was handed over by his father-in-law Shri Ratilal P. Chanawala for safe custody at his home as there was imminent fear of burning and looting in the surrounding areas and there was no s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that the gold ornaments, etc., belonged to his wife and daughters-in-law being their stridhan and other gifts received on auspicious occasions. The Assessing Officer also recorded the statements of the eight persons who had passed on their moneys to Shri Ratilal P. Chanawala but according to the Assessing Officer the persons were found to be persons of very meagre means. The Assessing Officer noted that none of them was assessed to tax and none of them produced any account books. According to the ITO there was no reason why they should deposit such large sums or that Shri Ratilal Chanawala should accept such large sums from these persons when Shri Ratilal Chanawala was very much in the zone. It was explained that Shri Ratilal Chanawala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic with ONGC at Ankleshwar and had only income from salary. The learned counsel further submitted that it is a matter on record that on 12-7-1986 and a few days thereafter communal disturbances rocked the city of Bharuch. The assessee had visited his father-in-law who was a social and political figure in the town of Bharuch and the father-in-law had handed over the tin box which contained the said cash and gold ornaments. The Police authorities arrested the assessee and took possession of cash and gold ornaments, etc., contained in tin box carried by the assessee from his father-in-law for safe custody, without considering the statement recorded by them, wherein the assessee categorically and specifically stated that the same belonged to hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities and accordingly have denied justice to the assessee who is a meagre salary earner. 6. Shri Manoj Misra, the learned DR relied upon the orders of the authorities below. He submitted that the steel bag was found in the possession of the assessee and accordingly there was a presumption that the contents of the steel bag belonged to assessee and the assessee had failed to lead any evidence to the effect that the cash amounting to Rs. 1,29,186 and gold ornaments weighing 362.700 grams valued at Rs. 58,031 did not belong to him but belonged to his father-in-law, his mother-in-law and two sisters-in-law. 7. We have considered the rival submissions and perused the facts on record. It is an admitted fact that at the material time the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounting to Rs. 1,29,186. The assessee had discharged the onus when he stated that the steel bag containing cash and gold ornaments, etc., belonged to his father-in-law who later on also confirmed the ownership of the articles before the Assessing Officer. The father-in-law of the assessee also explained the source of cash partly belonging to him and partly belonging to the 8 persons who had deposited the same with him. As stated above, the persons were also produced before the Assessing Officer who confirmed that they had deposited the amounts for safe custody with the father-in-law of the assessee and having done so the primary burden of proof which lay on the assessee was discharged and having done so the assessee could not have been re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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