2007 (7) TMI 262

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.... the Assessee against the order dated 21^st February, 2003 passed by Commissioner of Income Tax (Appeals), New Delhi confirming the various additions amounting to Rs.1,00,61,680/- made by the Assessing Officer on the basis of entries recorded in Annexure A-1 to A-5 of the panchnama. 3. The brief facts are that a search was conducted at premises No. A-2/5, 1st Floor, Model Town, Delhi on 29th July, 1999 where the Assessee is also residing along with his father. The Assessing Officer issued notice under Section 158BC to the Assessee for filing of the Block return. The Assessee objected to the notice stating that the search warrant was in the name of his father Shri. Ram Kishan Aggarwal and there was no search warrant in his name. 4. Dur....

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....t the Assessee has time and again submitted before the Revenue authorities that the seized documents belonged to Shri. Ram Kishan Aggarwal (his father) and whatever addition has to be made, it had been made in the hands of his father. Once the father of the Assessee has owned the documents which were seized during the course of search, there was no question of making addition in the hands of Assessee. 8. The Tribunal vide impugned order has held that:- "Considering the totality of the facts of the case and considering the fact that addition has been made in the hands of the Appellant as well as in the hands of his father Shri. Ram Kishan Aggarwal on behalf of same sets of seized documents identified as Annexure A-1 to A-5 of the panch....

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....ntly in the house.  It is also not the case of the Department that the seized books in question were found from the room of the Respondent. Indisputably, the father had owned up the books in question. Normally the presumption that the seized books belonged to the person from whose possession they have been seized has been discharged and it was upon the Department to prove by cogent material and evidence that the entires in the said books were that of the Respondent. No such material has been brought on record by the Department and, therefore, the Commissioner of Income Tax (Appeals) was perfectly justified in accepting the plea raised by the Respondent that the books in question did not belong to him but to his father, who had owned up....