“human probabilities”

Kanwarlal Agarwal (HUF), Kolkata vs. ITO, Ward - 44(2), Kolkata

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 711/Kol/2018 Assessment Year: 2014-15 Kanwarlal Agarwal (Huf)......…………………………………....………………...…………………….….Appellant [Pan : Aachk 5186 P] Ito, Ward - 44(2), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Mahavir Jhanwar, Kolkata vs. ITO, Ward - 35(4), Kolkata

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 2474/Kol/2018 Assessment Year: 2014-15 Mahavir Jhanwar…................…………………………………....………………...…………………….….Appellant [Pan :Actpj 9228 J] Ito, Ward 35(4), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Suraj J Jhanwar, Ca, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Shekhar Agarwal, Siliguri vs. ITO, Ward - 2(3), Siliguri

In the result, appeals of the assessee are allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1973/Kol/2018 Assessment Year: 2015-16 Jagdish Kumar Agarwal........…………………………………....………………...…………………….….Appellant [Pan : Acgpa 7387 Q] Ito, Ward - 1(4), Siliguri………............................................................…....….…………..…...Respondent & I.T.A. No. 1974/Kol/2018 Assessment Year: 2015-16 Shekhar Agarwal………........…………………………………....………………...…………………….….Appellant [Pan : Apppa 8906 D] Ito, Ward - 2(3), Siliguri………............................................................…....….…………..…...Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Jagdish Kumar Agarwal, Siliguri vs. ITO, Ward - 1(4), Siliguri

In the result, appeals of the assessee are allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1973/Kol/2018 Assessment Year: 2015-16 Jagdish Kumar Agarwal........…………………………………....………………...…………………….….Appellant [Pan : Acgpa 7387 Q] Ito, Ward - 1(4), Siliguri………............................................................…....….…………..…...Respondent & I.T.A. No. 1974/Kol/2018 Assessment Year: 2015-16 Shekhar Agarwal………........…………………………………....………………...…………………….….Appellant [Pan : Apppa 8906 D] Ito, Ward - 2(3), Siliguri………............................................................…....….…………..…...Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Shri Maliram Agarwal, Kolkata vs. ITO, Ward - 45(1), Kolkata

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1966/Kol/2018 Assessment Year: 2014-15 Shri Maliram Agarwal……........…………………………………....………………...…………………….….Appellant [Pan :Acvpa 2998 N] Ito, Ward - 45(1), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Shyam Sundar Agarwal, Kolkata vs. ITO, Ward - 36(2), Kolkata

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1714/Kol/2018 Assessment Year: 2014-15 Shyam Sundar Agarwal…........…………………………………....………………...…………………….….Appellant [Pan : Actpa 5224 D] Ito, Ward - 36(2), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Usha Singhania, Ranchi vs. ITO, Ward - 36(4), Kolkata

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1495/Kol/2018 Assessment Year: 2015-16 Usha Singhania…………........…………………………………....………………...…………………….….Appellant [Pan : Alops 0285 Q ] Ito, Ward - 36(4), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Confident Investment Consultants Pvt. Ltd., Kolkata vs. ITO, Ward - 6(1), Kolkata

Appeal is allowed

Bench: Shri S.S, Godaraassessment Year:2013-14 Confident Investment Income Tax Officer, बनाम / Consultants Pvt. Ltd. C/O Ward-6(1), Aayakar V/S. Subash Agarwal & Bhawan, P-7, Associates Siddha Chowringhee Gibson,1, Gibson Lane, 2Nd Square, Kolkata-69 Floor, Suite-13, Kolkata- 700069 [Pan No.Aadcc 3385 L]

Supreme Court in CIT v. Durga Prasad More[1971] 82 ITR 540 at pages 545-547 made a reference to the test of human probabilities In the following fact situation:- It is true that an apparent must be considered real until It Is shown that there are reasons to believe ... highlighted the fact that the principle of evidence law are not to be Ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AD Is not fettered, by technical rules of evidence, as held by the Hon'ble Supreme Court

ITO, WD-5(2), Kolkata vs. M/S Purbasa Commercial Pvt. Ltd., Kolkata

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2008-09 Income Tax Officer, V/S. M/S Purbasa Commercial Pvt. Ltd. 5/5 Clive Row, 4Th Ward-5(2), P-7, Chowringhee Square, Floor, Room No.26, 8Th Floor, Room No.6, Kolkata-700001 Kolkata-700 069 [Pan No.Aaecp 1267B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Subash Agarwal, Advocate ""यथ" क" ओर से/By Respondent 15-01-2019 सुनवाई क" तार"ख/Date Of Hearing 25-01-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2008-09 Arises Against The Commissioner Of Income Tax (Appeals)-2, Kolkata’S Order Dated 29.06.2015, Passed In Case No.1575/Cit(A)-2/2015-16, In Proceedings U/S. 144 R.W.S 263 R.W.S. 143(3) R.W.S 147 Of The Income Tax Act, 1961; In Short ‘The Act’. Case File Perused. 2. The Revenue’S Sole Substantive Ground Raised In The Instant Appeal Seeks To Revere The Cit(A)’S Action Deleting Unexplained Cash Credits Addition Of ₹3.14 Lac Made In The Course Of Assessment Framed On 19.03.2015. The Assessee’S Case Before Assessing Officer Was That This Sum Represented Its Share Application / Premium Raised During The Course Of Relevant Previous Year. The Assessing Officer Held In The Course Of Assessment That Assessee Had Failed To Prove Identity, Genuineness & Creditworthiness Of The Investors

receiving payment vide a/c payee cheque and the shareholders who are Income Tax Assessee in the Department itself and therefore application of test of human probability does not arise at all. 8. The decision of "Divine Leasing (299 ITR 268) is also not applicable as there is no evidences ... appreciated as per ITA No.1179/Kol/2015 A.Y. 2008-09 ITO Wd-5(2), Kol. Vs. M/s Purbasa Commercial Pvt. Ltd. Page 11 human probabilities by removing all blinkers. We notice in this backdrop of facts that Assessing Officer had issued u/s. 131 / 133(6) process to ase’s investors. Mr. Agarwal

Kushal Jalan, Howrah vs. DCIT, Circle - 47, Kolkata

In the result, appeals of the assessee are allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1760 & 1761/Kol/2018 Assessment Year: 2014-15 & 2015-16 Kushal Jalan……….…................…………………………………....………………...…………………….….Appellant [Pan : Agvpj 2784 R ] Ito, Ward-47(2), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Kushal Jalan, Howrah vs. ITO, Ward - 47(2), Kolkata

In the result, appeals of the assessee are allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1760 & 1761/Kol/2018 Assessment Year: 2014-15 & 2015-16 Kushal Jalan……….…................…………………………………....………………...…………………….….Appellant [Pan : Agvpj 2784 R ] Ito, Ward-47(2), Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Sunita Jalan, Howrah vs. DCIT, Circle - 47, Kolkata

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1758/Kol/2018 Assessment Year: 2014-15 Sunita Jalan……….…................…………………………………....………………...…………………….….Appellant [Pan : Acrpj 7136 P ] Dcit, Circle-47, Kolkata………............................................................…....….…………..…...Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Appellant Shri Robin Choudhury, Addl. Cit Dr, Appearing On Behalf Of The Respondent.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue

Ram Niwas Taparia, Kolkata vs. ITO, Ward - 22(4), Kolkata

In the result, appeal of the assessee is allowed

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 1721/Kol/2018 Assessment Year: 2012-13 Ram Niwal Taparia…................…………………………………....………………...…………………….….Appellant [Pan :Ablpt 4330 J] Income Tax Officer, Ward-22(4), Kolkata……….....................................…....….…………..…...Respondent Appearances By: Shri Suraj J Jhan, Ca, Appeared On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit D/R, Appearing On Behalf Of The Revenue.

appeal and the ld. CIT(A), Kolkata, had upheld the addition. The ld. CIT(A) has in his order relied upon “circumstantial evidence” and “human probabilities” to uphold the findings of the AO. He also relied on the so called “rules of suspicious transaction”. No direct material was found ... Tribunal and Jurisdictional Calcutta High Court has consistently held that, decision in all such cases should be based on evidence and not on generalisation, human probabilities, suspicion, conjectures and surmises. In all cases additions were deleted. Some of the cases were, detailed finding have been given on this issue