ANOOP GOPIKISHAN JAJU,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX, JALNA CIRCLE, JALNA

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ITA 538/PUN/2022Status: DisposedITAT Pune23 June 2023AY 2011-128 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's name appeared in incriminating material indicating payment of on-money, and the assessee failed to provide any explanation or source for these funds. The authorities were justified in confirming the addition.

What were the facts?

During a survey, incriminating documents revealed the assessee paid 'on-money' for a land purchase in his mother's name. The developer admitted to receiving on-money and offered it for taxation, a disclosure later enhanced by the Settlement Commission.

What were the issues?

Whether the addition on account of 'on-money' payment for land purchase is justified based on incriminating material and lack of explanation from the assessee.

Which sections of the Income-tax Act were involved?

Section 133A,Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri S.N. Puranik
For Respondent: Shri Ramnath P. Murkunde

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील थी / The Appellant; प्रत्यथी / The Respondent 2. 3. The Pr. CIT concerned 4. DR, ITAT, ‘A’ Bench, Pune ग र्ड फ ईल / Guard file. 5.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 22-06-2023 Sr.PS 2. Draft placed before author 23-06-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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