2021 (7) TMI 605

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....tunity of being heard. (3) Because the order appealed against is contrary to the facts, law and principles of natural justice, Because in any view, the impugned addition of Rs. 10,00,000/- for payment of so called unaccounted donation/capitation fee, made on protective basis, by recourse to proceedings u/s. 147 is perverse, wrong & illegal and bad in law. Because in any view, the proceedings initiated u/s. 147/148 in the peculiar facts and law of the case is wrong and illegal. 2.2. Because in any view, the proceedings u/s. 147/148 are merely on "reason to suspect" as for the so called same expenditure of Rs. 10,00,000/- of fees to Rohilkhand Medical College (under the trust M/s. Rohilkhand Eductaion Charitable Tru....

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....law of the case. 1. At the outset the Ld. AR for the assessee has drawn our attention to the order passed by the assessing officer more particularly paragraph 4 wherein, the AO has acknowledged that the substantive additions were made in the hands of the guardians of the assessee. Paragraph 4 of the order of AO provides as under: "4. Since, the assessee has not filed return in response to notice u/s. 148 dated 28/03/2016, this office left with no option but to pass order u/s. 144 as per material on records. Order u/s. 144)/147 has also been passed by Ld. DCIT (International taxation), Noida in the case of guardian of above assessee Shri Dr. Ahmad Tariq jameel vide order dated 30/11/2016 after making an addition of Rs. 10,0....

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....e on record, including the judgments cited at bar during the hearing by both the parties. Admittedly the additions were made in the hands of the assessee on protective basis whereas the additions were made in the hands of Dr. Ahmad Tariq Jameel, on substantive basis. Further it is a matter of record that the tax liability of Dr. Ahmad Tariq Jameel have been settled in the scheme of the revenue and revenue had also issued form 3 in favour of Dr Jameel. 5. As the tax liability on substantive basis have been settled by Dr Jameel, therefore the tax liability on protective basis, cannot stand or sustained in the eyes of law after the settlement of the tax liability on substantive basis in the hands of assessee, as the additions were made on p....