COMMISSIONER OF INCOME TAX vs. SANT LAL

ITA/1173/2017HC DelhiDLHC01499351201711 March 2020Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SANJEEV NARULA8 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal upheld the CIT(A)'s deletion of additions, finding the case covered by previous ITAT decisions. The High Court dismissed the Revenue's appeal, noting the lack of cogent material to fasten liability and the failure to produce subsequent orders as directed.

What were the facts?

A search operation unearthed documents and statements suggesting the respondent was involved in 'hundi' business, arranging undisclosed cash for interest income. The Assessing Officer initiated reassessment proceedings based on this information, leading to additions to the respondent's income.

What were the issues?

Whether the seized documents and statements sufficiently linked the respondent to undisclosed cash transactions, and if the ITAT's reliance on previous decisions was justified.

Which sections of the Income-tax Act were involved?

Section 132,Section 132A,Section 147,Section 143(3),Section 69A,Section 153A,Section 153C,Section 148,Section 142(1),Section 260A

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ITA 1173/2017 $~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of Decision:- 11.03.2020 + ITA 1173/2017

COMMISSIONER OF INCOME TAX

..... Appellant Through: Mr. Raghvendra Singh, Sr. Standing counsel with Ms.Easha Kadian, Adv.

versus

SANT LAL

..... Respondent Through: Dr. Shashwat Bajpai and Mr. Sarad Agarwal, Advs. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

SANJEEV NARULA, J (Oral):

1.

The present appeal under Section 260 A of the Income Tax Act, 1961 (hereinafter referred as “the Act”) is directed against the order dated 15th June, 2017 passed by Income Tax Appellate Tax (ITAT) in ITA No. 4730/Del/2009 relating to the assessment year (AY) 2002-03 whereby the appeal preferred by the Revenue against the order of the CIT (A), has been dismissed.

2.

Briefly stated, the case of the Revenue is that Respondent filed his income return (ITR) for AY 2002-03 declaring an income of Rs.2,91,670/- comprising of income from salary

The order continues below.

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