M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

132(4) at the residential premises, had stated that the handwriting in the `ITA Nos.268 to 271/Bang/2024 M/s. Hindusthan Bawa Builders, Mangalore Page 5 of 27 seized materials of Mr. Abdul Nasir, the Manager of the assessee firm, who was the brother-in law of Mr. Kodi Abdul Khader. Mr. Abdul Nasar, in the sworn statement recorded

M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

132(4) at the residential premises, had stated that the handwriting in the `ITA Nos.268 to 271/Bang/2024 M/s. Hindusthan Bawa Builders, Mangalore Page 5 of 27 seized materials of Mr. Abdul Nasir, the Manager of the assessee firm, who was the brother-in law of Mr. Kodi Abdul Khader. Mr. Abdul Nasar, in the sworn statement recorded

M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

132(4) at the residential premises, had stated that the handwriting in the `ITA Nos.268 to 271/Bang/2024 M/s. Hindusthan Bawa Builders, Mangalore Page 5 of 27 seized materials of Mr. Abdul Nasir, the Manager of the assessee firm, who was the brother-in law of Mr. Kodi Abdul Khader. Mr. Abdul Nasar, in the sworn statement recorded

M/S. HINDUSTHAN BAWA BUILDERS,MANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, appeals of the assessee in ITA Nos

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

132(4) at the residential premises, had stated that the handwriting in the `ITA Nos.268 to 271/Bang/2024 M/s. Hindusthan Bawa Builders, Mangalore Page 5 of 27 seized materials of Mr. Abdul Nasir, the Manager of the assessee firm, who was the brother-in law of Mr. Kodi Abdul Khader. Mr. Abdul Nasar, in the sworn statement recorded

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 115BBE of Income tax Act. He submitted that there is no case for addition of the said amount u/s 68 of the Act and he prayed that the same may be deleted. 13.3. The ld. D.R. submitted that no explanation whatsoever was given other than filing the list of cheques credited to his various bank accounts. The assessee

MOHAMMED MUJEEB SIKANDER,MANGALORE vs. DCIT, CENTRAL CIRCLE (1), MANGALORE

Bench: Shri Chandra Poojari & Smt. Beena Pillai

section 115BBE of Income tax Act. He submitted that there is no case for addition of the said amount u/s 68 of the Act and he prayed that the same may be deleted. 13.3. The ld. D.R. submitted that no explanation whatsoever was given other than filing the list of cheques credited to his various bank accounts. The assessee

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

132(4)/131 of the Act is self-speaking document and it cannot be overruled. In our opinion, reliability of these statements depends upon the facts of each case and particularly surrounding circumstances and in this case, the lower authorities ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala Page 49 of 62 reached to the conclusion

MOHAMMED IBRAHIM MOHIDEEN,KERALA vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , MANGALORE

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

132(4)/131 of the Act is self-speaking document and it cannot be overruled. In our opinion, reliability of these statements depends upon the facts of each case and particularly surrounding circumstances and in this case, the lower authorities ITA Nos.463 to 466, 485 & 486/Bang/2024 Mohammed Ibrahim Mohideen, Kasargod, Kerala Page 49 of 62 reached to the conclusion