2015 (8) TMI 1550

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....essee in utter disregard of the explanations rendered which is illegal, arbitrary and unjustified. (ii) That the Ld. Commissioner of Income Tax (Appeals) has further erred in brushing aside the statement of Sh. Dalip Singh who had confirmed having given the amount of Rs,3,55,000/- to the assessee alongwith other evidence placed on record which is arbitrary and unjustified. (iii) That the order of the Ld. Commissioner of Income Tax (Appeals) is erroneous, arbitrary, opposed to law and facts of the case and is, thus, untenable." 2. The brief facts of the case are that the assessee, an individual filed his return for the assessment year 2008-09 declaring net taxable income amounting to Rs.3,49,220/-. The case was select....

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....d upon any third person (the assessee) for making shopping for the marriage of his daughters. (d) No evidence has been put on record as regards the earning of Rs.14 lacs as agricultural income by Sh. Dalip Singh during the year under consideration. (e) the witness Sh. Dalip Singh has stated that no shopping was made between the period from October,2007 to December,2007 whereas a perusal of the said bank account shows that an amount of Rs.4 lacs has been withdrawn from the bank account No.10033 maintained by the assessee with Punjab and Sind bank, Phase 8,Mohali on 26.11.2007. (f) The witness Sh. Dalip Singh has put on record a certificate from M/s Hardev Singh and Brothers, Grain Market, Bela, Distt. (Ropar) dated....

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.... purchases for his daughter's marriage. It was also submitted that Dalip Singh lives in VPO Ferozepur, P.O Bela, District Ropar and was not well educated, hence, he preferred to make joint purchases with the assessee for the marriage function from Chandigarh and Ambala for which he deposited money in the assessee's account. Dalip Singh had also given statement before the Assessing Officer, whereby he had accepted this fact. An affidavit of Sh. Dalip Singh to this effect was also filed before the Assessing Officer. In the statement, Dalip Singh told to Assessing Officer that the assessee is his cousin. To substantiate the fact that Dalip Singh was earning Rs.14,00,000/- as agricultural income. Copy of Fard and Bills from Arhitya were also fi....

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....arding the relationship between the assessee and Shri Dalip Singh, Copy of land holding of Shri Dalip Singh which was in village Ferozepur, P.O. Bela, Tehsil Chamkaur Sahib, District Ropar was placed on record. Further, the sale deed of Smt. Paramjeet Kaur, wife of the assessee bearing Khewat No.34/37, Khesra No. 15-1/1/1 (5-12), 2(8-0), 10(8-0) & 11(80) measuring 37 Kanals 12 Marlas was also filed, which shows that the distance of land of Shri Dilip Singh and Smt. Paramjeet Kaur was merely one kilometer. It is claimed that the above land of assessee's wife Smt.Paramjeet Kaur was being cultivated by Shri Dalip Singh from 2007 till the date of sale i.e. 26.4.2012. This fact alone shows that the families of the assessee and Shri Dalip Singh w....