TaxTMI 
TaxTMI 
2023 (12) TMI 871
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....passed by the ACIT, Central Circle, Ajmer passed under Section 143(3) r.w.s 147 of the Income Tax Act, 1961 (in short 'the Act') dated 20.03.2014, 21.03.2014, 28.03.2014& 10.03.2014. 2. Since the issues involved in all the appeals of the different assessee for all different assessment years involving identical facts, issues and even the grounds of the revenue being similar for all these nineteen appeals were thus, heard together and are being disposed off by this consolidated order. 3. At the outset, the ld. AR has submitted that the matter pertaining to Smt. Kusum Devi Vijayvargiya in ITA no. 944/JP/2015 may be taken as a lead case for discussions as the issues involved in the lead case are common and inextricably interlinked or in fact interwoven and the facts and circumstances of other cases are identical except the difference in the amount in other assessment year. The ld. DR did not raise any specific objection against taking that case as a lead case. Therefore, for the purpose of the present discussions, the case of ITA No. 944/JP/2015 is taken as a lead. 3.1 Based on the above arguments we have also seen that for these appeals are on similar facts, similar a....
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....rds is that based on the FIU-IND information that suspicious transactions in the form of cash deposit below the threshold limit were taking placed in the bank account maintained by the assessee in different branches of Kishangarh, the Investigation Wing carried out survey under section 133A of the I.T. Act on 18.01.2011 at the business cum residential premises and also recorded statements u/s 131 for the purpose of making enquiries. Thereafter, the case of the assessee was centralized in the office of ACIT, Central Circle, Ajmer vide CIT, Ajmer's order No. CIT/AJM/2010-11/652 dated 10.06.2011 from ITO, Ward, Kishangarh. The assessments for A.Y 2008-09 to 2010-11 were re-opened u/s 147 and also case for A.Y 2011-12 selected for scrutiny. 5.1 The assessee filed original return of income on 29.10.2012 declaring total income at Rs. 2,32,390/-. The assessee claimed to have earned the income from commission. A notice u/s 148 of the IT. Act was issued on 18.03.2013 and same was duly served upon the assessee on 22.03.2013. In compliance, assessee vide letter dated Nil received in this office on 05.04.2013 has stated that return of income filed on 29.10.2012 may be treated return in resp....
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.... of actual transaction from the buyer located outside the hometown or throughout India the traders obtain part amount through cheque and for balance amount they have been using their confidants ( Facility Providers). The confidents are having multiple bank accounts either in their name or in the name of their family members or concerns / firms. Their bank account numbers are intimated to the buyers who deposit the balance amount, which is actually on money, in the bank account of the confidants. The buyer deposit amount below Rs.50,000 to avoid mentioning PAN on pay in slips. After receipt of the amount in bank account, the confidants, i.e. Facility providers withdraw the amount of on money and handover to the beneficiaries i.e. the sellers. The facility providers claim that they receive Rs. 200/- to 300 per Rs.1,00,000/- received in their bank account by way of Commission. As has been admitted by the assessee during survey u/s. 133A. The assessee is also prima facie found engaged in providing facility of bringing cash payment of the marble traders by allowing them to use her bank accounts. Also this is in conformity with the prevailing market practice in this business in the regio....
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....e the parties for verification and confirmation. The assessee also failed to produce these parties for verification to which the amount withdrawn from these accounts on various dates given. Thus, the contention that commission income was earned by the assessee on deposits made in the banks is not accepted by the ld. AO. In absence of these basic information, the ld. AO did not accept the contention that the assessee was just allowing her bank account to bring the sale proceeds of unaccounted sales of some sellers and for that she used to get commission only. The ld. AO further noted that had the assessee furnished the names and address of depositors as well as beneficiaries to whom payments were made, the assessee's claim could be accepted that she was just a broker earning commission. In absence of these basic details, it is not proved that she was providing facility of bringing unrecorded sales proceeds of any sellers through her bank accounts. In this situation the ld. AO noted that there is no other option except to hold that the deposit in the bank accounts are nothing but assessee's own trading receipts/ sale proceeds and withdrawals were for the corresponding purchase and ex....
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....al and handing over the cash has been carried out by the assessee herself with the assistance of her husband to whom she has authorised and not by the marble traders. Here it is also relevant to note that the AO has also stated in his order about the said market practice in the business of marble trading where there is large scale under invoicing and under billing of sales. The ld. AO has stated that "generally, for obtaining sale consideration of actual transaction from the buyers located outside the hometown or throughout India, the traders obtain part amount through cheques and for balance amount, they have been using their confidants (facility providers). The confidents are having multiple bank accounts either in their name or in the names of their family members or concern/forms. Their bank account numbers are intimated to the buyers who deposit the balance amount which is actually on-money, in the bank account of the confidants. The buyers deposit amount below Rs. 50,000/- to avoid mentioning PAN on pay-in-slips. After receipt of amount in bank account, the confidants i.e, facility providers withdraw the amount of on-money and hand over to the beneficiaries i.e. sellers." The....
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....he assessee on 12th May, 1973, and seized the watches. A panchnama was prepared. The Department found that the assessee was the owner. Sec. 110 of the Evidence Act is material in this respect and the High Court relied on the same which stipulates that when the question is whether any person is owner of any-thing of which he is shown to be in possession, the onus of proving that he is not the owner is on the person who affirms that he is not the owner. In other words, it follows from the well-settled principle of law that normally, unless the contrary is established, title always follows possession. In the facts of this case, indubitably, possession of the wrist-watches was found with the petitioner. The petitioner did not adduce any evidence, far less discharge the onus of proving that the wrist-watches in question did not belong to the petitioner. Hence, the High Court held, and in our opinion rightly, that the value of the wristwatches is the income of the assessee. In this connection, reference may be made to the views expressed by Justice Tulzapurkar, as his Lordship then was, of the Bombay High Court in the case of J.S. Parkar vs. V.B. Palekar (1974) 94 ITR 616 (Bom) : TC42R.1....
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....fore having knowledge and access to the information/data in terms of various depositers and the beneficiaries. The assessee could have submitted the said information/data to the AO during the course of assessment proceedings. There is nothing on record to suggest that the assessee was not having access to the said information or was prevented by sufficient cause from sharing these information with the AO. It is not the plea of the assessee all these documents were seized during the course of survey and she was not having access to all these documents which were admittedly maintained by her while transacting through her bank accounts. In our view it is for the assessee in whose bank accounts the money has been found deposited to explain the nature and source of such deposits and it is in respect of every such transaction, the assessee has to provide the necessary explanation to the AO. Similarly, the claim of the asseseee that the money was withdrawn and given to the various beneficiaries has to be explained for each of the transactions and the necessary linkage/nexus has to be established by the assessee. The same is in conformity with the proposition of law laid down by the Hon'bl....
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....t been discharged and the order of the CIT(A) could have been confirmed only if the Tribunal was satisfied that all the investments were satisfactorily explained. The Tribunal itself was not in a position to feel satisfied with regard to the explanation submitted and observed that some of the investments were not genuine. It was not justified on the part of the Tribunal in such a case to uphold the order of the CIT(A). While explaining the various credits and investments, it may be possible that the assessee may be successful in explaining some of them, but that does not by itself mean that the entire investments have to be considered as explained. Even lapse of time or inability of the assessee would not make the unexplained investment an explained one. It is each and individual entry on which the mind has to be applied by the taxing authority when an explanation is offered by the assessee. If no explanation has been offered in respect of a particular entry, the taxing authority will be justified in coming to the conclusion that the said investment is unexplained. It is not the totality of the credit entries which are to be allowed or to be disallowed. This work has to be done on ....
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....details found during the survey and sought an explanation regarding various deposits and withdrawals in respect of various bank accounts maintained by the assessee, the details in respect of which has been obtained by the AO by issuing notices calling for the information from the various banks. It seems to us that the reason for inaction on the part of the AO is account of AO not having necessary records of survey maintained by the Investigation Wing. There thus seems to be a clear lack of co-ordination between the Investigation wing and the Assessing Officer handling the assessment. We do not see a justifiable reason especially where the case of the assessee alongwith other similar assesses were centralized before a single assessing authority, why the survey records cannot be shared with the said authority so that the efforts initiated through survey can lead to a logical conclusion by arriving at the appropriate assessment in the hands of right persons. The fact is that huge cash has been found deposited in the bank accounts maintained by the assessee and it is the assessee's plea that money does not belong to her and it belongs to some other beneficiaries. The money therefore be....
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.... be confronted with the details submitted by the assessee and call for their confirmation and/or personal appearances and/or coordinate with their respective CITs/Assessing officers; and (5) Needles to say, both the parties shall be provided suitable opportunity and they shall equally cooperate and shall submit necessary explanation/information/documents as available and required by the ld CIT(A). 2.13 With the above directions, we set-aside the matter to the file of the ld CIT(A) for a fresh examination and the appeal of the Revenue is allowed for statistical purposes. 2.14 In ITA No. 943-945/JP/15 in case of Smt Kusumdevi Vijayvargia, ITA No. 932-935/JP/15 in case of Smt Sudarshna Somani and ITA No. 940-941/JP/15 in case of Shri Naresh Kumar Agarwal, both parties agreed that the facts are parimateria and similar grounds of appeal have been raised by the Revenue as in ITA No. 942/JP/15 decided supra. In view of the same, our observations and decision in ITA No. 942/JP/15 shall apply mutatis-mutandis to these appeals as well. 8. Feeling dissatisfied with the above finding of the Income Tax Appellate Tribunal, the assessee preferred an appeal before the....
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....made, and arguments advanced it is worthwhile to recapitulate the relevant finding of the ld. CIT(A) and the same is reiterated here in below : "6. I have considered the assessment orders, the arguments and written submissions of the appellant, the remand reports alongwith all the supporting paper submitted by the AO and the most of the survey reports and statements of the appellants of Madan Gunj, Kishan Garh. 6.1 From the perusal of the reasons for reopening of the assessment that has been enclosed with the remand report the undisputed fact at a glance is that the action u/s 148 was taken for assessing the commission income from the transactions facilitated by the appellant "Money withdrawn by taxpayers was given in cash to Marble traders and which is against the provision of income tax Act. 1961..... .... and looking to this extra income tax can be recovered" This is also an admitted fact by the AO and the relevant part of the remand report No. DCIT/CC/AJM/2015-16/ Dated: 09-03-2015 read as under: "6. Reasons for reopening assessments were recorded for escapement of income on account of commission on amount of unaccounted sale conside....
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....om taxing mere commission income on the transactions facilitated by the appellant to estimating GP on the same transactions facilitated by the appellant by treating the appellant as marble trader, In fact none of the corroborating factors thatwere inquired into through remand report proceeding support such imaginary decision of the AO. The remand report of the AO unequivocally admits that the appellant neither have establishment nor infrastructure to conduct business of marble trader as argued in para 5.3. This is also an admitted fact by the AO and the relevant part of the remand report No. DCIT/CC/AJM/2015-16/ Dated: 09-03-2015 read as under: "7. In the first part of assessment order, assessees are termed as facility provider on the basis of their submission. They claimed that they were getting commission on the amount of deposits made by the customers of beneficiaries Kishangarh in their bank accounts and handed over amount after making withdrawal to the beneficiaries. In the later part of assessment order they were treated as marble traders as gross profit on turnover in their bank accounts was applied for the reasons that they have not made available details as discus....
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....noj Agarwal reported at 117 TTJ (Del SB) 145 as discussed in para 5.4 above. 6.6 Moreover, from the perusal of most of the survey reports and statements recorded of facilitators of Madan Gunj, Kishan Garh, it is also observed that expenses have been claimed out of this commission income of Rs. 300 per Rs. 1 Lac. However, the range is so wide from Rs. 100 per Rs. 1 Lac of transaction facilitated to Rs. 250 per Rs. 1 Lac of transaction facilitated. And therefore it can not be accepted in toto. Here, taking the cue from the cases of Manoj Agarwal reported at 117 TTJ (Del SB) 145 and Sanjay Kumar Garg reported at 114 TTJ 77 (Del) where in as much as 20% to 30% of the commission income is allowed as expenses, I think it would be close to justice if an expenses of 25% of commission income is allowed. In other words expenses of Rs. 75 per Rs. 1 Lac of transaction facilitated could be allowed. 6.7 The combined finding of above para 6.5 and 6.6 is that a net commission of Rs. 225 per Rs. 1 Lac of transaction facilitated could be taxed on the bank deposits taken by the AO as turnover on page 11/12 of last sub-para of para 6 of the assessment order as under: AY the ban....
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....hold limit. As the facts and grounds are same in all the cases, the case of Smt. Kusum Devi Vijayvargiya is taken up for argument. Facts:- The AO has made addition of Rs.1,47,88,860/- treating that the assessee is engaged in the business of marble trading and the deposits in bank accounts on different dates represent the sale proceeds. The assessee has deposited a sum of Rs. 11,37,60,458/- in several bank accounts. It is further noticed that the deposits as well as withdrawals appearing in bank accounts have not been considered in return of income by the assessee. During the assessment proceedings the assessee vide letter dated 03.03.2014 was asked as to why gross profit on undisclosed turnover to the tune of Rs.11,37,60,458/- should not be added to the total income. The assessee has not furnished any explanation or clarification. It is to mention that she gets only commission of Rs. 100/- to Rs. 300/- pm Rs. 1 lac of cash received in the bank account maintained for the purpose of bringing unaccounted receipt against sales made by the beneficiaries and deposited by the customers located in different part of the country. The contention of the assesse that ....
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.... that who is the owner of this money. The Ld. CIT(A) has not given any specific findings on this issue. Hence, she was not justified in deleting the addition." 11.1 The ld. DR also relied upon the following case laws in support of the various contentions raised in the written submissions: S. No. Description of the case Page No. 1 [1963] 49 ITR 112 (SC) Sreelekhal3anerjee Vs CIT 1-10 2 [2012] 20 taxmann.com 462 (Punj. & Har.) Zaveri Diamonds v. CIT, Ludhiana 11-20 3 [2012] 25 taxmann.com 552 (SC) Zaveri Diamonds Vs CIT 21-22 4 [2016] 69 taxmann.com 219 (SC) Sudhir Kumar Sharma (HUF) Vs CIT 23-24 5 [2020] 118 taxmann.com 166 (Delhi) Ravinder Kumar Vs ITO 25-30 6 [1963] 50 ITR 1 (SC) Kale Khan Mohammad Hanifv.Comnnissioner of Income-tax 31-37 11.2 The ld. DR vehemently relying on the finding of the ld. AO submitted that had the assessee furnished the names and address of depositors as well as beneficiaries to whom payments were made, the assessee's claim could be accepted that she was just a broker earning commission but in the absence of these important evidence the story advanced by the assessee is not acceptable a....
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.... and also placed his written submission which is extracted here in below; "Deptt. GOA 1-3: CIT(A) was Right in Assessing of Commission Income Instead of Applying of GP Rate on the Bank Deposit. Brief Facts: In this case, the survey was carried out at the residential premises of the several persons including that of assessee on dt.6-1-2011 and in the course of survey statements u/s 133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases of the assessee were centralized on dt.10-6-2011 from ITO, Kishangarh to ACIT, Central Circle, Ajmer. The case for the year under consideration was reopened by issuing notice u/s 147 on dt.18-3-2013. In response to the notice, the assessee stated on dt.5-4-2013 that the original return filed on dt.29-10-2012 may be treated as the return filed in response to the reassessment notice. For the year under consideration an amount of Rs....
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....Survey: It is pertinent to note that during the entire survey proceedings no paper/ documents/ note book etc. were found with regard to any sort of trading in marble. Further in the statement, there is not a reference of any single loose slip indicating that the assessee was engaged in any sort of trading in marbles. From the statement, it would be seen that the assessee has duly explained it stand. The explanation and entries clearly indicated that the assessee was only acting as facility provider and it only received commission from the parties. Not a single rupee was deposited or withdrawn from the bank account on its own account and rather it belongs to the parties who paid commission to the assessee. It is also notable that though various documents were recovered from the assessee but not in a single paper or slip any sort of quantitative or other details were found so as to suggest that the assessee was involved in trading in marble. 1.1.3 Reasons Recorded Itself do Not Suggest any Trading in Marble by the Assessee: Reasons recorded by the ld. AO is appearing at page 10 para 5.2 of CIT(A) order and from the same it will be gathered that the department could ....
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.... "Manish Kumar Singhal a) Assessee is not registered with sale tax department and not filed sale tax return. b) Assessee is not registered with central excise and not filed excise return. c) Assessee has shown debtors and no creditors. d) Assessee has prepared profit and loss account and shown purchase and sales. e) Assessee has no depreciable assets. f) No books of accounts maintained. g) Assessee has no SSI registration number. h) Assessee has no power connection" (See Remand Proceeding Letter of AO at PB 10) Now there are really some substantial facts and rather strong corroborative evidences which suggest that trading in marble could not have been done by the assessee. 1.1.7 Reply of the Id. AO Without any Basis: In point no. 8 which is appearing at PB 12, the ld. AO suggested that if someone has intention to make unaccounted transactions then it need not to have the above. We may submit that this observation of the ld. AO is grossly incorrect as the department intended to tax the turnover not in lacs but in several crores. For trading in marble, at least one would need a place ....
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....tted by the assessee during the course of survey U/S 133A, the assessee is also prima facie found engage in providing facility of bringing cash payment of the marble traders by allowing them to use his bank accounts. Also this is in conformity with the prevailing market practice in this business in this region. (page 5 pr.2 of AO) Thus the observation of the AO makes it abundantly clear that the alleged bank transactions were related to beneficiaries and the assessee was not involved in trading of marbles. 1.2.2 Change of Stand by the AO at the Fag End of Assessment Without Any Change in Facts & Circumstances: As submitted above that the ld. AO agreed with the contentions of the assessee and it proceeded for the assessment on that basis itself. However at the fag end of limitation it changed the mind and issued show cause notice for applying g.p. rate on the turnover of transactions at the very fag end of limitation i.e. on dt.3-3-2014 (see AO page 8 point no.6). This change of mind was without any basis or change in facts and circumstances. The only reason given by the Id. AO was that the assessee could not provide the names and addresses of all the beneficiaries....
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....ssion. 1.4 Department Initiated Action Against the Beneficiaries: It is also notable that the department has reopened cases of various beneficiaries on the basis of information from the assessee and other persons on whom survey proceedings were undertaken. We are enclosing herewith the copies of communication made by ITO Ward 1 & 2 ITO Ward 2 of Kishangarh to the Id. DCIT, Central Circle, Ajmer in which the summary of such action is given (PB 13-20) . It would be seen from the communication so enclosed with the submission that in various cases even the taxes have been recovered from various beneficiaries. Thus this very well proves the stand of the assessee that it was only earning commission and sale and purchases were related to the beneficiaries 1.5 Case Laws: In Sanjay Kumar Garg vs. ACIT 144 TTJ 77, 134 ITD 82 (Del) it was held that only the commission income could be charged on the turnover made in the bank account and the entire bank deposit could not be considered for making of additions. The fact in the present case is also similar to a great extent. 1.6.1 Commission Rightly Assessed @Rs.225/- per Lac by the ld. CIT(A): In the instant case, surve....
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....in Smt. Kusumdevi Vijayvargiya & Others 40-68 8 Report submitted u/s 250(4) by the ld. DCIT, Central Circle, Ajmer before the ld. CIT(A) on dt. 07-08-2015 69-70 9 Remand report of the ld. DCIT, Central Circle, Ajmer submitted before the ld. CIT(A) on dt. 09-03-2015 71-80 10 Copy of communication from ITO Ward-2 & Ward-1, Kishangarh to the ld. DCIT which was submitted before the ld. CIT(A) 81-87 1. Certified that papers at sr. no. 1,2,3,4 are the copies relating to high court proceedings which are relevant for the disposal of the matter and were not before the ld. AO & CIT(A) 2. Certified that the papers at sr. no.5&6 are the papers as submitted by the department during the course of proceedings in the present matter. 3. Certified that the papers at sr.no.7 is the copy of order of Hon'ble ITAT in the earlier proceedings before the Hon'ble Bench 4. Certified that the papers at sr.no.8-10 were before both the lower authorities. CONSOLIDATED PAPER BOOK INDEX Sr. Particulars Pages 1 Affidavit as per direction of Hon'ble ITAT 39-41 The above affidavit is being submitted as per the direction gi....
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....idence before the Hon'ble Bench under Rule 29 of the ITAT Rules Submission on survey report submitted by the department as per direction of the Hon'ble Bench through letter dt. 10-11-2021 The department has forwarded the submissions which have been made before the Hon'ble Bench with letter dt.10-11-2021 which has been received by us on dt.12-11- 2021 through mail. This contains the survey report no. 1313 dt.10-12/1-2011 which has been submitted as per the direction of this Hon'ble Bench. Further a submission has also made that the department do not wish to submit any additional evidence as per Rule 29 of ITAT Rules. The assessee would be relying on the survey report submitted by the department as above. The clear and unequivocal facts narrated in the survey report as well as the fact that the department do not wish to submit any further evidence as per Rule 29 of ITAT Rules, fully endorses the findings given by the worthy CIT(A) which has already taken into consideration complete facts which are already on record. 12.3 Since, before the jurisdictional high court, assessee, and revenue both agreed to provide the details....
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....Sun Engineering reported at 198 ITR 297 [ SC ]. The ld. AR of the assessee also submitted that in the similar facts in the group case of Shri Prakash Chand Vijayvargiya and Shri Manoj Kumar Agar for A. Y. 2009-10 only commission income is taxed. The assessee has no establishment, no power, no regular books for the alleged business, no separate registration is obtained. Thus the assessee is not marble trader but in fact a facility provider. As the assessment was reopened to tax commission income but finally the assessment is done considering the business of purchase and sales and accordingly, gross profit was estimated. Considering this aspect of the matter the ld. CIT(A) has called for the report of the ld. AO wherein ld. AO reported that the assessee neither have any establishment nor infrastructure to conduct business of marble trader. He further confirm that the assessee has no business premises / factory / industrialshed to deal in marble business he further categorically confirmed that the assessee is not having any registration number for small scale industrial unit, sales tax registration, excise department registration and the assessee is not having any power connection for....
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....espect of the survey proceedings and confront the same to the assessee to provide her a suitable opportunity; (4) The beneficiaries to be confronted with the details submitted by the assessee and call for their confirmation and/or personal appearances and/or coordinate with their respective CITs/Assessing officers; and (5) Needles to say, both the parties shall be provided suitable opportunity and they shall equally cooperate and shall submit necessary explanation/information/documents as available and required by the ld CIT(A). 13.1 Thus, the bench has set aside the order of the ld. CIT(A) to establish that either the assessee is the owner of the money found deposited in her bank accounts as claimed by the AO or the assessee is merely a facilitator and earns commission income as claimed by the assessee. To decide the said issue based on the material already on record the bench has considered it fit to decide the issue which was sent back for a decision of the ld. AO has not been decided on the basis of the material placed on record and the arguments advanced before us. As argued by the revenue in the earlier round and based on that bench noted that the matter ....
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.... statements nor names and addresses of the beneficiaries with details of deposits party wise and assessment year wise to the undersigned. Therefore, bank statements were called from the bank authorities by issue of notices u/s 133(6) of the I.T. Act and copies of the same were also made available to the assessee. Thus, bench noted that the revenue could not counter the above submission of the assessee in this proceeding and therefore, we are of the view that what the ld. AR arguing before us that based on the information given by the assessee revenue has already taken action against the marble traders and therefore, we found force in the arguments that the assessee is merely facility provider and she should be charged for the commission income. 2) "explain the nature and source of the transactions in terms of deposits and establish the necessary linkage between the deposits and the subsequent withdrawals to various individual beneficiaries" As discussed here in above in response to issue no 1 that the assessee has furnished the required information to the investigation wing and this aspect of the fact has not been doubted by the revenue by way of filling ....
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....ed on records and the finding of the ld. CIT(A). 14.1 The finding of the ld. CIT(A) starts with the statement recorded by the survey team where in the assessee has categorically confirmed that her bank accounts were used by marble traders to bring cash against unrecorded sales in their books of accounts. The cash deposited by other parties based in the different parts of the country was withdrawn and handed over to the marble traders and for this activity they used to pay him commission. The revenue has not placed any contrary material to the finding so recorded which is based on the statement of the assessee. The assessee has argued that she has not maintained any books of accounts and the consequential penalty for non maintenance of books of account has been confirmed to the assessee as emerges from the records. Thus, there is no books of account maintained by the assessee and the finding of the ld. CIT(A) is not controverted. The details of the marble traders were given to the survey team [ investigation wing of the revenue] [ para 2.4 of the ld. CIT(A) ].The ld. AO took cognizance to the details contained in the report which was received from the ADIT/DDIT. As the assessee h....
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....Tax in the earlier proceedings, a different and contradictory stand should have been taken. We are, therefore, of the view that these appeals should be allowed and the question should be answered in the affirmative, namely, that the Tribunal was justified in holding that the income derived by the Radhasoami Satsang was entitled to exemption under ss. 11 and 12 of the Income Tax Act of 1961. Thus, the revenue has not substantiated why the view taken on those cases of the same group should not apply in these cases as there is no change in the fact of those case with that of the case of the assessee. 14.4 The ld. CIT(A) while deciding the appeal of the assessee has dealt with the two-remand report of the assessing officer on of March 2015 and another of August 2015. The non disputed facts emergeis that the assessee admitted that bank accounts were opened, wherein different parties at different places deposited the money, in turn at Kishangarh, the money was withdrawn and after charging commission, which was ranging from Rs. 100 to Rs. 300 per lac and the remaining amount was given back to the persons as advised by the depositors. The ld. CIT(A) noted that the assessee reminded t....