SHAKEEL KHAN vs. INCOME TAX OFFICER

ITA/81/2020HC RajasthanRJHC02061438202022 July 2022Author: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the finding recorded by the Tribunal regarding the transactions being made by the appellant and the appellant being the beneficiary of those transactions is based on various transactions and material on record indicating that the appellant himself was engaged in purchasing and selling plots. The Court found that these findings, as recorded in paragraph 5 of the Tribunal's order, are essentially findings of fact. Consequently, no substantial question of law arises for consideration in the appeal. The appeal is therefore dismissed.

What were the facts?

The appeal arises from an order dated 03.03.2020 passed by the Income Tax Appellate Tribunal (ITAT), Jaipur Bench. The ITAT's order was in an appeal filed by the assessee, Shakeel Khan, against an order dated 10.09.2018 passed by the Commissioner of Income Tax (Appeals)-I, Jaipur. The assessee is challenging the ITAT's finding that the transactions concerning the sale of plots were conducted by the assessee himself. The assessee contends that he acted solely as a Power of Attorney Holder in these transactions and therefore, no addition should have been made against him.

What were the issues?

1. Whether the finding of the Tribunal that the transactions of sale of plots were by the appellant-assessee himself, and not merely as a Power of Attorney Holder, is based on a proper appreciation of material evidence on record? (Question of fact/mixed law and fact) Assessee's Contention: The appellant-assessee argued that the Tribunal's finding that the transactions were conducted by him personally is incorrect and not based on a proper appreciation of the evidence. He contended that his role was limited to that of a Power of Attorney Holder, and therefore, no addition could be made against him. Revenue's Contention: The judgment does not record any specific contentions made by the revenue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Income Tax Appeal No. 81/2020 Shakeel Khan, Resident of 33, Sainik Marg, Raghunathpuri, Jhotwara, Kalwar Road, Jaipur. ----Appellant Versus Income Tax Officer, Ward No. 3(3), Jaipur having its address at New Central Revenue Building Bhagwan Das Road, Statue Circle, C-Scheme, Jaipur. ----Respondent For Appellant : Mr. Muzaffar Iqbal Advocate on behalf of Mr. Siddharth Ranka Advocate. HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA

Judgment 22/07/2022 Heard. This appeal arises out of order dated 03.03.2020 passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal') in the matter of appeal of the assessee against order dated 10.09.2018 passed by the Commissioner of Income Tax (Appeals)-I, Jaipur. Learned counsel for the appellant would argue that the finding recorded by the Tribunal that the transactions as between the appellant-assessee, Power of Attorney Holder and all subsequent sale of plots were by the appellant himself is incorrect and not based on proper appreciation of material evidence on record. According to him, the transactions made by the appellant

(2 of 2) [ITA-81/2020] were only in the capacity of Power of Attorney Holder and, therefore, no addition could be directed against the appellant. We find that the finding recorded by the Tribunal regarding transactions being made and the appellant being the beneficiary of all those transactions, is based on various transactions and the material on record that the appellant himself was engaged in purchasing and selling of the plots. The findings, which have been recorded by the Tribunal in para 5 of its order, are essentially findings of facts. No substantial question of law arises for consideration in this appeal. The appeal is, therefore, dismissed. (SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J MANOJ NARWANI /8

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