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IN THE HIGH COURT OF DELHI AT NEW DELHI
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ITA 126/2009
COMMISSIONER OF INCOME TAX DELHI
GEETA DEVI BINDAL
Mr V. N. Jha
+ ITA 155/2009
THE COMMISSIONER OF INCOME TAX
.. Appellant
Mr Deepak Chopra with Mr Harpreet Singh
SHRI BRIJ KISHORE
+ ITA 191/2009
THE COMMISSIONER OF INCOME TAX
SANJEEV GOEL
+ ITA 311/2009
COMMISSIONER OF INCOME TAX-VII
M/S RAJESH KUMAR (HUF)
+ ITA 357/2009
Mr Sanjeev Rajpal
ANIL KUMAR BANSAL
+ ITA 358/2009
SHRI NAGARMAL BANSAL
+ ITA 378/2009
GANVIR KUMAR
+ ITA 594/2009
NEELAM JAIN
+ ITA 948/2009
. | .
Through: Mr Deepak Chopra with Mr Harpreet Singh
AJIT PRASAD JAIN ..... Respondent
ITA 965/2009
Through: Mr Deepak Chopra with Mr Harpreet Singh
AJIT PRASAD JAIN & SONS ..... Respondent
+ ITA 990/2009 ,
COMMISSIONER OF INCOMET TAX ..... Appellant
Through: Mr Sanjeev Rajpal
SANJEEV & SONS HUF ..... Respondent
ITA 1068/2009
Through: Ms Suruchi Aggarwal
ANJU JAIN ..... Respondent
+ ITA 1071/2009
ROMA KAPOOR
Mr V. K. Sabharwal
ITA 1072/2009
MADHU GUPTA
Ms Rani Kiyala
ТА 1076/2009
PRADUMAN KUMAR JAIN
+ ITA 1078/2009
RAKESH KUMAR JAIN HUF
+ ITA 1084/2009
KIMTI LAL JAIN
Mr Navin C. Gupta with Mr Atul Jain
+ ITA 1171/2009
KAMAL KISHORE PANKAJ AGGARWAL
Mr S. Krishnan
+ ITA 381/2010
ANUJ MEHTA
+ ITA 483/2010
COMMISSIAONER OF INCOME TAX
VK MEHTA
+ ITA 764/2010
SARLA JAIN
+ ITA 971/2010
VK MEHTA
CORAM:
HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE V. K. JAIN
ORDER 14.03.2012
The issue raised in these appeals pertains to the alleged bogus sale of jewellery by the assessees to either Bishan Chand Mukesh Kumar or Bemco Jewellers. We find that the Tribunal has not returned specific findings in respect of each of these matters as to whether there was a genuine sale or not. It has merely relied upon the case of Tejinder Singh decided on 25.07.2008 in IT (SS) A. No. 404/Del 2003. Though we find that in almost all these cases there is a finding returned by the Commissioner of Income Tax that the transactions were genuine, since the revenue had challenged those findings, it was incumbent upon the Tribunal to independently examine each of the cases and return a
specific finding as to whether there was a genuine transaction of sale of jewelle assessees to Bishan Chand Mukesh Kumar/ Bemco Jewellers.
Since the Tribunal has not done that, we are setting aside the impugned orders and are remitting the matters to the Tribunal for considering this aspect of the matter so that the Tribunal can return a clear finding in respect of each of the matters as to whether the alleged transaction of sale of jewellery was genuine or not.
The appeals stand disposed of accordingly.
BADAR DURREZ AHMED,
V. K. JAIN, J
MARCH 14, 2012 SR