THE COMMISSIONER OF INCOME TAX XII vs. SANDEEP KHANDELWAL

IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 323/2008 . THE COMMISSIONER OF INCOME TAX XII ..... Appellant Through:Mr.Sanjeev Sabharwal,Adv. Versus . SANDEEP KHANDELWAL ..... Respondent Through CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R . . 10.03.2008 The Revenue is aggrieved by an order dated 3rd August, 2007 passed by the Income Tax Appellate Tribunal Delhi Bench ?F? relevant for the block period 1st April, 1996 to 4th April, 2002. It appears that as a result of some search an envelope was found in the office premises of the Assessee in which some amount was mentioned as returned. The envelope bears the stamp of an organization called M/s Exim Consultant. As a follow up investigation, the statement of one Rohit Nand, proprietor of M/s Exim Consultant was recorded and though he admitted that the stamp pertains to his concern but he did not having any dealing either with the Assessee. ITA 323/2008 Page 1 of 2 There is nothing on record to suggest that the envelope had any connection with the Assessee as found by the Tribunal. The hand writing was neither of the Assessee nor his family members or any employee. There was nothing on record to show that the amount was returned to any person nor there is any mention of any name or date on the envelope etc. Under the circumstances, the Tribunal upheld the view taken by the Commissioner of Income Tax (Appeals) that it is not possible to link the Assessee with the envelope and there was no possibility of adding any amount as undislosed income of the Assessee. We agree, on these facts, that the Assessee cannot be linked with the envelope recovered from his office premises. The Tribunal has rightly deleted the addition made by the Assessing Officer. In view of the above, no substantial question of law is made out. Dismissed. MADAN B. LOKUR, J . MARCH 10, 2008 V.B. GUPTA, J Bisht . ITA 323/2008 Page 1 of 2 .