TaxTMI 
TaxTMI 
TaxTMI 
2016 (12) TMI 1419
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....al available on record and after hearing the Ld.Sr.DR, it was considered appropriate to proceed with the hearing ex-parte qua the assessee appellant on merits. 3. The relevant facts of the case are that the assessee sold agricultural land in Village Garhi Alawalpur allegedly belonging to him and his two sisters, Ms. Prem and Ms. Bati. The sisters are stated to have executed a Power of Attorney authorizing the assessee to sell their share of land also. The sale of property has allegedly been registered by Tehsildar for which full sale consideration admittedly was received by the assessee. As per assessee's claim the sisters share of the sale proceeds was given to them in cash. Considering the facts the AO found no evidence of sisters having....
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....tory to each other. The Inspector of this office was asked to make spot inquiry regarding cost of construction of the building. He visited vill. Garhi Alwalpur and submitted his report, vide which value of the building has been estimated between 16 to 17 lakh therefore- keeping in the view of fact of the case the value of the building is taken at Rs. 16,50,000/- e) The value of acquisition cost of land as on 01.04.1981 is taken at Rs. 300 per marla on the basis of sale of Agrl. Land in village Garhi Alawalpur by Sh. Ajit Singh S/o Mohan vill- Garhi Alwalpur on 01.07.1981 vide which one canal land has been sold for Rs. 6.000/-. Copy of sale deed is placed on record." (emphasis provided) 3.1. As a result thereof, he made an addition of ....
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....ncestral agricultural lands as daughters are generally not given any rights. Thus, the occasion for the assessee to pay his sisters for their so-called share would not arise and the bank accounts of the assessee have already been examined which show no such out flow of money towards his sisters. Accordingly, it has been argued that the addition in the hands of the assessee is warranted on facts. 5. I have heard the submissions and perused the record. In the first instance, I find that on record there is no reference to copy of Sale Deed being filed. Only a copy of Jamabandi as evidence of sale has been placed on record to show the sale of a specific piece of land. Jamabandi only reflects the mutation entry in the land Revenue records and h....
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....05 No.39 of 2005 the Hindu Succession Act 1956 stands amended and in the Joint Hindu family governed by the Mitakshara law, the daughters alongwith the sons also have henceforth been given equal inheritance rights in the joint family property. As per assessee's own claim, the share of the sisters has been given to them. Thus, as far as the law is concerned, the daughters can not be denied their share in the ancestral property. However, if bowing to convention Ms. Bati & Ms. Prem have chosen not to accept the sale proceeds from their share in the lands either as co-purchasers with their brother or inherited alongwith their brother, then it is their prerogative/personal choice even if dictated by convention. This is not a case of Relinquishme....
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....consideration. Thus, the affidavits in the facts of the present case are only written sworn statements of facts filed voluntarily by the deponents under an oath or affirmation administered by a person authorized to do so by law. Such statement is witnessed as to the authenticity of the deponents signature by a taker of oaths such as notary public or Commissioner of oaths. Thus, in the facts of the present case the legal position as understood in law is that in the absence of primary supporting fact the affidavit cannot be said to be an evidence of a fact. It can be used as an evidence only by permission of the Court for sufficient reasons wherein the right of the opposite party to have deponent produced for cross-examination is protected. T....