AI Drafter 
TaxTMI 
TaxTMI 
2020 (3) TMI 1026
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....f the Income Tax Act 1961 [in short "IT Act"] was conducted in the case of the husband of the appellant / Assessee namely Mr.G.Narambulingam, on 18.01.2000 and during the course of search, certain investments in favour of appellant / assessee was found and the Block Assessment Proceedings had been initiated against the appellant / assessee as well as against her husband viz., Thiru.G.Narambulingam by issuing notice under Section 158BD of the IT Act on 31.01.2000 and 31.05.2000 respectively. The appellant / assessee has filed her return of Income on 28.02.2002, declaring Nil Income and the husband of the assessee has also filed his return of income on 31.01.2001. 3. The Deputy Commissioner of Income Tax / Assessing Officer, Madurai, after....
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....he Income Tax Appellate Tribunal, vide impugned order dated 31.08.2017, has partly allowed the appeal and aggrieved by the said order in rejecting the other plea, the assessee has filed the present appeal. 6. The appeal was entertained on 20.03.2018 and the following Substantial Questions of Law were raised: i. Whether the Income Tax Appellate Tribunal substantially erred in law in confirming the addition of undisclosed income of the appellant assessee under Section 158 (b) of the Income Tax Act, 1961, without taking into consideration the total income in previous years, which had not exceeded the maximum exemption amount? ii. Whether the Income Tax Appellate Tribunal substantially erred in law in confirming the additio....
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....Tax(Appeals), Madurai and during the course of arguments, it was also brought to the knowledge of Income Tax Appellate Tribunal and despite the fact, the said plea have not been properly considered by the Income Tax Appellate Tribunal and prays for remanding the matter to Commissioner of Income Tax(Appeals) on the said issues. 8. Per contra, learned Standing Counsel appearing for the Revenue would submit that admittedly the appellant / assessee did not appear before the Commissioner of Income Tax(Appeals) on very many occasions and based upon the evidence available and written submissions / grounds, the Commissioner of Income Tax(Appeals) had dismissed the appeals and from the impugned order passed by the Income Tax Appellate Tribunal, i....
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....iz., Mr.G.Narambulingam, wherein the husband of the appellant / assessee claimed as to the contribution made by the appellant /assessee herein to the tune of Rs. 3,00,000/- as well as the demolition of the said building and construction of new theatre namely Durga Theatre and contribution of further sum of Rs. 2,00,000/- from his wife. 11. In the appeal filed by the husband of the appellant, the Income Tax Appellate Tribunal had dealt with the said issue in the order dated 30.04.2008 at paragraph no.14 and in paragraph no.14.1, the Income Tax Appellate Tribunal had remanded the matter as to the contribution made by the appellant / assessee to the tune of Rs. 3,00,000/- and Rs. 2,00,000/- respectively (with a total of Rs. 5,00,000/-) to t....
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....cord of the investment in her name, all the investments have to be included in the corresponding assessment years and no set-off will also be made available towards the said year. Insofar as the husband of the assessee is concerned, the Commissioner of Income Tax(appeals) in paragraph no.13 of the order dated 31.01.2006, had dealt with the said issue wherein a finding has been recorded that the appellant therein namely, Mr.G.Narambulingam, at the time of search, admitted that except Smt.Rajam, others are only his benamis, and the other partners did not make any capital contribution and even in the case of Tmt.Rajam, her husband was only an employee of Mr.G.Narambulingam and she acted as a benami of him and therefore the entire capital contr....
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.... premises of the husband of the appellant viz., Mr.G.Narambulingam on 18.01.2000 and notice under Section 158BD of the IT Act were issued to the appellant and her husband on 31.05.2000 and 31.01.2020 respectively. No doubt, in the appeal filed before the Commissioner of Income Tax(Appeals), challenging the order of assessment dated 29.05.2002 passed by the Assessing Officer, the appellant did not appear and based on the materials available, the Commissioner of Income Tax (Appeals) had dismissed the appeal, vide order dated 08.12.2016. However in the appeal filed before the Income Tax Appellate Tribunal, a specific ground as to the inclusion of certain income at the hands of her husband and remanding of the matter had been raised and in fact....