(Asstt. C1T v. Shailesh S. Shah

Assistant Commissioner of Income-Tax, Circle-2, (1), Bilaspur(Cg) vs. Shri Praveen Saluja, Bilaspur(Cg)

In the result, appeal filed by Revenue is dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE:SHRI N.S.SAINI, AM &SHRI PAVAN KUMAR GADALE, JM ITA No.91&92/BLPR/2011 (Assessment Year :2006-2007 & 2007-2008) ACIT, Circle-2(1), vs Shri Praveen Saluja, Bilaspur In front of Ghosh Nursing Home, Tikrapara, Bilaspur PAN No. : ACRPS 9820 K (Appellant) .. tsednepseR Revenue by : Shri R.K.Singh, CITDR Assessee by : Shri R.B.Doshi, AR Date of Hearing : 10/01/2018 Date of Pronouncement 17/01/2018 आदेश / O R D E R Per Shri N.S.Saini, AM: These are the appeals filed by the Revenue against the common order of the CIT(A), Bilaspur, dated 31.01.2011 for…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

…strength of evidence. In the absence of any evidence about the nature of figures noted on the loose papers seized, date, name of the party, considerations for the same, etc. no addition could be made merely on suspicion. (Asstt. C1T v. Shailesh S. Shah (1997) 63 ITR 153 (Bom.). 1.44 It is trite law that if an income not admitted by an appellant is to be assessed in his hands, the burden to establish that there is such income chargeable to tax in the hands of the appellant, is on the AO. With a view to assist the AO and to reduce the rigour of the burden that lay upon him, provisions of sections 68, 69, 69A to 69C…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

…strength of evidence. In the absence of any evidence about the nature of figures noted on the loose papers seized, date, name of the party, considerations for the same, etc. no addition could be made merely on suspicion. (Asstt. C1T v. Shailesh S. Shah (1997) 63 ITR 153 (Bom.). 1.44 It is trite law that if an income not admitted by an appellant is to be assessed in his hands, the burden to establish that there is such income chargeable to tax in the hands of the appellant, is on the AO. With a view to assist the AO and to reduce the rigour of the burden that lay upon him, provisions of sections 68, 69, 69A to 69C…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

…strength of evidence. In the absence of any evidence about the nature of figures noted on the loose papers seized, date, name of the party, considerations for the same, etc. no addition could be made merely on suspicion. (Asstt. C1T v. Shailesh S. Shah (1997) 63 ITR 153 (Bom.). 1.44 It is trite law that if an income not admitted by an appellant is to be assessed in his hands, the burden to establish that there is such income chargeable to tax in the hands of the appellant, is on the AO. With a view to assist the AO and to reduce the rigour of the burden that lay upon him, provisions of sections 68, 69, 69A to 69C…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

…strength of evidence. In the absence of any evidence about the nature of figures noted on the loose papers seized, date, name of the party, considerations for the same, etc. no addition could be made merely on suspicion. (Asstt. C1T v. Shailesh S. Shah (1997) 63 ITR 153 (Bom.). 1.44 It is trite law that if an income not admitted by an appellant is to be assessed in his hands, the burden to establish that there is such income chargeable to tax in the hands of the appellant, is on the AO. With a view to assist the AO and to reduce the rigour of the burden that lay upon him, provisions of sections 68, 69, 69A to 69C…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

…strength of evidence. In the absence of any evidence about the nature of figures noted on the loose papers seized, date, name of the party, considerations for the same, etc. no addition could be made merely on suspicion. (Asstt. C1T v. Shailesh S. Shah (1997) 63 ITR 153 (Bom.). 1.44 It is trite law that if an income not admitted by an appellant is to be assessed in his hands, the burden to establish that there is such income chargeable to tax in the hands of the appellant, is on the AO. With a view to assist the AO and to reduce the rigour of the burden that lay upon him, provisions of sections 68, 69, 69A to 69C…

Assistant Commissioner of Income Tax-1(1), Raipur vs. Shri. Javed Ali Pradhan, Raipur

In the result, all appeals filed by the Revenue are dismissed

Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member

…strength of evidence. In the absence of any evidence about the nature of figures noted on the loose papers seized, date, name of the party, considerations for the same, etc. no addition could be made merely on suspicion. (Asstt. C1T v. Shailesh S. Shah (1997) 63 ITR 153 (Bom.). 1.44 It is trite law that if an income not admitted by an appellant is to be assessed in his hands, the burden to establish that there is such income chargeable to tax in the hands of the appellant, is on the AO. With a view to assist the AO and to reduce the rigour of the burden that lay upon him, provisions of sections 68, 69, 69A to 69C…