AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (8) TMI 559
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....addition ignoring facts- certificate issued by the Petrol pump owner, copy of account given by the Hindustan Petroleum Co. Ltd., Affidavits, Return filed with The Income Tax Department and Commercial Taxes Department. 2. That ld. Assessing Officer erred to make the addition of Rs. 8,79,367/- on account of unexplained bank credits and The Learned Commissioner of Income Tax (Appeals),III, Jaipur confirmed that addition ignoring relevant facts- certificate issued by the Petrol pump owner, copy of account given by the Hindustan Petroleum Co. Ltd., Affidavits, Return filed with The Income Tax Department and Commercial Taxes Department." 2. In this case, the assessment order was passed ex parte due to non-appearance of the assessee. The Asse....
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....46A(1). Accordingly the documents filed by the appellant as additional evidence are hereby accepted. All the additional documents filed by the appellant were also made available to the A.O. and the A.O. was also submitted a report on such documents as discussed earlier. First of all the objection of the A.O. that notice issued u/s 143(2) was not valid in as much as such notice was issued after processing of the return, it may be stated that such objection is vague and unspecific in as much as the appellant has filed return of income on 29.12.2009 and the notice u/s 143(2) could have been issued by 30.09.2010 whereas the notice u/s 143(2) was issued on 01.09.2010. Therefore the said notice of scrutiny assessment was issued in time and the....
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....ottam Agarwal and that the cash of such petrol pump was deposited in the said joint account for getting pay orders to be remitted to M/s H.P.C.L. Ltd. For such submission the appellant has filed declaration dated 07.05.2013 of Sh. Purushottam Agarwal owner of the petrol pump, affidavit of the appellant dated 03.05.2013 admitting that for the joint bank account she had given her PAN and that this account was used for petrol pump operation from 01.04.2008 to 31.03.2009 by her husband on behalf of Sh. Purushottam Agarwal. A declaration dated 07.05.2013 signed by Sh. Ram Singh is also filed admitting the same facts for using the joint bank account for petrol pump purposes. Xerox copies of printouts stated to be obtained from M/s H.P.C. L. has a....
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....nd not after commencement of the assessment proceedings. It is well settled principal of law that in the income tax proceedings, the facts of life, human probabilities and economic realities cannot be ignored. It is not always necessary that in income tax proceedings the facts should be proved by strict law of evidence. The rules of evidence do not govern the income tax proceedings as the proceedings under the income tax are not judicial proceedings and such proceedings are quasi judicial proceedings. Therefore the AO is not fettered or bound by technical rules about evidence. For the above mentioned proportion of law and discussion, reliance is placed on the following case laws. 1. CIT Vs. Durgaprasad More 82 ITR 540 (Supreme Court) ....
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.... has decided the appeal without going into the merit of evidences, therefore, he prayed to restore the matter back to the file of the Assessing Officer. The AR pleaded that the Assessing Officer may be directed to give proper and effective opportunity of being heard. 5. On the contrary, the ld. Sr. DR has vehemently supported the orders of the authorities below and further submitted that the Assessing Officer had given several opportunities to the assessee but the assessee does not want to pursue her matter. The ld. CIT(A) has rightly decided the appeal, therefore he prayed to sustain the order of the ld. CIT(A). 6. I have heard both the parties and have also gone through the records. Before the ld. CIT(A), the assessee filed additional e....