TaxTMI 
TaxTMI 
2018 (4) TMI 1480
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....er Section 260A of the Income Tax Act, 1961 for setting aside the order dated 12.09.2008 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna (hereinafter referred to as the "Tribunal") in I.T.A. No.545/Pat/06 and I.T.A. No.546/Pat/06 dismissing the appeal, upholding and sustaining the addition of Rs. 98,01,294/- and Rs. 49,38,985/- respectively as income from other sources. While admitting these appeals by order dated 23.01.2015 the following substantial questions of law have been framed for the purpose of these appeals:- "(i) Whether or not on the facts and in the circumstances of the case M/s Pawan Carrier being a separate taxable entity and old assessee of Ward No.18(12), Kolkata and admittedly having executed the....
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....es as to the status of M/s. Pawan Carrier from the Income Tax Department Ward No. 18(12), Kolkata and considering judiciously the result of such enquiry? (v) Whether or not on the facts and in the circumstances of the case the order of assessment and Appellate Orders sustaining it are vitiated as the authorities below failed to exercise powers vested in them of enforcing compliance by M/s Pawan Carrier and the concerned J.E.s /E.E.s to comply with the directions contained in the set aside the order dated 30.05.2001 and to ensure the end of justice?" A perusal of the impugned order, which is a common order in both the cases, would show that the appellant happened to be an individual assessee who derived income from transportation....
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....es were called upon to explain as to why M/s Pawan Carrier was allowed to lift consignment when the contract was given to M/s Bhartiya Trading Company for the purpose. It was then reported that M/s Bhartiya Trading Company had authorized M/s Pawan Carrier to lift the Bitumen in its behalf. The contents of the latter which was produced by the oil companies has been quoted by the learned Tribunal in the impugned order and we take note of that as under:- "I hereby authorize our sister concern M/s Pawan Carrier, 40/1, Stand Road, Kolkata to execute the above order on my behalf." According to impugned order, the assessee failed to produce anyone from M/s Pawan Carrier. The Assessing Officer arrived at a conclusion that the assessee w....
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....eported in 173 I.T.R. 479 decided by Hon"ble Kerala High Court, learned Tribunal rejected the grounds taken by the assessee in appeal and confirmed the order of C.I.T. (A). We have gone through the questions framed in the appeal. The Assessing Officer, C.I.T. (A) and the Tribunal which are ultimate fact finding body and all have concluded on facts holding that M/s Pawan Carrier was acting on the basis of authorization given by this appellant- assessee to execute the contract on his behalf. The assessee was called upon to produce the proprietor of said M/s Pawan Carrier but he failed to produce him and pleaded that M/s Pawan Carrier is a rival business entity and therefore does not produc e him for examination. The Tribunal has taken note....
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....est laid down by the Court was to find out the person entitled to that income. In the present case, the Tribunal has found that the Bitumen was lifted but not supplied to the Road Construction Department and, in that view of the matter, the ratio of the judgment of the Hon"ble Division Bench in the case of D.N. Singh (supra) would equally apply in the concluded facts of this case. Keeping in mind the aforementioned facts and circumstances we answer the substantial questions of law as framed in the following para in its chronological order:- (i) In the facts of the present case, it is concurrent finding of all the authorities that M/s Pawan Carrier was acting on the basis of an authorization granted in their favour to execute the contr....