2013 (7) TMI 325

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER 1. We have heard Shri Dhananjay Awasthi, learned counsel appearing for the Income Tax department. No one appears for the respondent. 2. The connected Income Tax Appeal No.113 of 2000 (Commissioner of Income Tax vs. Tilak Ram) was dismissed on 10.9.2009 on the ground that quantum of the amount involved is Rs.25,365/- and the tax component is less than Rs.5000/-. 3. This appeal was admi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Smt. Lalita Arora, Km. Pooja Arora and Master Vikash Arora. We further confirm his finding that Rs.65,000/- in respect of deposits of Risal Singh and Riaz Ahmad were rightly treated as unexplained and are restoring the deposit of Rs.10,000/- by Murari Lal to the file of CIT (A) for fresh adjudication. Grounds stand decided accordingly. 5.7 We have considered the rival submission and perused t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Co. and were not the benamidars of the assessee. Same view was taken by him in respect of Central Coal Traders, a proprietary concern owned by Ramesh Kumar. These findings of the CIT (A) stand confirmed by the ITAT Delhi Bench "D" in ITA Nos. 2737 and 4024/Del/91, cross appeals of the assessee and Revenue vide order dated 6.5.1997 copy of which is appearing at pages 118 to 142 of the paper book ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ow that ground itself is misconceived as it ha been mentioned in the ground of appeal that income of M/s United Coal Traders belonged to the assessee and CIT (A) wrongly concluded that it did not belong to assessee. A perusal of para 19 of CIT (A)'s order shall show that there was addition of Rs.20,000/- in the hands of assessee made by the AO on the ground that income of United Transport Co. belo....