TaxTMI 
TaxTMI 
2024 (11) TMI 863
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....e filed on 21.09.2019 in compliance with notice u/s 153A of the Income Tax Act, 1961 (hereinafter referred to as "the Act",) 6. Assessee-appellant claims to be in the business of running a beauty parlour, namely, Sophiya Beauty Parlour. On 29.03.2018, a search and seizure action u/s 132 of the Act was carried out at the residential premises of the assessee and her husband Sh. Deepak Samtani, in addition to the business premises of the husband. 7. Search and seizure action was also carried out at the residential and business premises of the family members of Sh. Deepak Samtani. The search led to incriminating material including documents/loose papers/books of accounts. The incriminating material was entered into inventories and seized. 8. In the course of search at her residence at 29, Sindhu Nagar, Bhilwara and business premises of her husband Shri Deepak Samtani, seized loose papers as Annexure AS-2, Page No. 15 to 20 and AS Exhibit- 6, Page No. 3 to 6 & Page No. 11 to 14 were seized. In reply to the notice, it was submitted by the assessee that the documents Exhibit AS-6, Page No. 11 to 14 were ledger accounts of M/s Mohan Broker Agency and M/s Hariom Agency, and that the sam....
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....uments seized was purchase deed dated 27.03.2016, vide which a plot, situated in village Suwana, was found to have been purchased by the assessee for a sale consideration of Rs. 11,51,000/-. The Assessing Officer observed that office of the Sub Registrar took into consideration DLC value of the plot as Rs. 12,00,000/-; that stamp duty of Rs. 48,000/- was reportedly paid for registration of the said document; and in addition thereto, a sum of Rs. 21,600/- was reportedly spent by way of other expenses for said registration. Assessing Officer went on to observe that even though the entire sale consideration is stated to have been paid in cash to the vendors namely, Sh. Atul Kumar Surana and Smt. Kanta Devi Sadhwani. the assessee did not disclose any such thing in the ITR or even in her reply to the notice u/s 153A of the Act, she did not disclose about the source for payment of the said consideration and other expenses including stamp duty. 13. As per assessment order, Ledger Account of M/s Mohan Broker Agency and M/s Hari Om Agency, said to have been seized during the search from the aforesaid premises, revealed that during the Financial Year 2015-16, the assessee had credited a s....
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.... Rs. 30,000/-in the account of the appellant was of 15.7.2015 and not soon before the subject transaction. Bank statement of the assessee for the period from 1.4.2015 to 31.3.2016, page 29 of the Paper Book does not reveal any entry of cash deposite of Rs. 24,000/-in the said account of appellant after the abovesaid cash entry of 15.7.2015 in her account. Having regard to all this, said addition of Rs. 54,000/-deserves to be set aside. We order accordingly. 16. As regards the other addition of Rs. 12,20,600/-, ld. AR for the appellant has contended that the appellant purchased said plot situated in village Suwana with financial aid of Rs. 11,40,000/- availed of by her from her mother-in-law, Smt. Yashoda Devi, Prop. of M/s Hari Om Agency. In this regard, Learned AR for the appellant has referred to page No. 21 of the paper book, which is copy of pass book of Smt. Yodhoda Devi, as regards her Savings Bank Account with Dena Bank, Bhilwara, to point out that Smt. Yoshoda Devi had availed of housing loan facility of Rs. 6,00,000/- and Rs. 5,40,000/- from the said bank on 29.02.2016 and 31.02.2016. Copy of the balance sheet of M/s Hari Om Agency is available at page 39 of the paper ....
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....nt and paid the same in cash to the co-owners. This version was never put forth by the assessee at any stage of the proceedings before the Assessing Officer or before Learned CIT(A). Thirdly, the assessee did not disclose said income in the Income tax return for the year under consideration. Same adversely affects the case of the assessee, particularly, when, admittedly, she has not been maintaining any books of accounts. In the given situation, self serving confirmation by Smt. Yashoda Devi, mother in law of the appellant, does not come to the help of the assessee-appellant. 19. Nowever, taking into consideration income of the assessee during the F.Y. 2016-17 i.e. of Rs. 3,66,224.00 - Rs. 54,000.00 paid to Mohan Broker Agency during said year, we restrict the addition to Rs. 9,08,376 (i.e. Rs. 12,20,600.00 - Rs. 3,12,224.00, source of which she failed to establish, despite reasonable opportunity, before the Assessing Officer and before Ld. CIT(A). Additional Grounds 20. First additional ground raised on behalf of the assessee-appellant is that the impugned assessment order is a nullity as no DIN Number was generated as regards the assessment order, as prescribed by CBDT in it....
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....ard of Direct Taxes are meant for compliance by the Income Tax Authorities. When the instructions were issued that such communications without DIN number shall be treated as 'non-est', and shall be deemed to have never been issued, can safely be said to have been issued to ensure and lay emphasis on their compliance by the Income tax authorities, without fail. It is not the allegation of the appellant that no assessment proceedings were conducted by the Assessing Officer or that the impugned assessment order is a made up or forged and fabricated document. In absence of any such plea or material to suggest that any prejudice was caused to the assessee-appellant, we do not find any merit in the contention raised on behalf of the assessee-appellant that because of non mentioning of DIN number. in the impugned assessment order, the same deserves to be set aside. Impugned assessment order not digitally signed-its impact 27. Another additional ground raised by Ld. AR for the appellant is that the impugned assessment order has been manually signed, and since same has not been digitally signed as required u/s 282 A of the Act and as per Instruction No. 6 dated 03.10.2017 issued by CBDT....
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....e said to have been issued to ensure compliance and lay emphasis on their compliance by the Income tax authorities, without fail. It is not the allegation of the appellant that no assessment proceedings were conducted by the Assessing Officer or that the impugned assessment order is a made up or forged and fabricated document. Ld. AR for the appellant has not been able to satisfy if any prejudice was caused to the assessee-appellant for want of digital signatures on the impugned assessment order. Accordingly, we do not find any merit in the contention raised on behalf of the appellant. Prior approval u/s 153D of the Act, whether the same was granted mechanically? 32. Ld. AR for the appellant has contended that the impugned assessment order is nullity, being without jurisdiction, in as much as no prior approval as mandated by section 153D of the Act was obtained. At the same time, it has been contended that no approval u/s 153D of the Act was obtained from the specified authorities. Furthermore, it has even been contended that if the said approval was obtained, same was accorded mechanically without application of mind. Accordingly, Ld. AR for the appellant has urged that the ....