PAVAN PRAKASH Vs. COMMISSIONER OF INCOME-TAX (CENTRAL)
LAWS(PAT)-2016-1-138
HIGH COURT OF PATNA
Decided on
January 15,2016
Pavan Prakash
Appellant
VERSUS
COMMISSIONER OF INCOME-TAX (CENTRAL)
Respondents
Referred Judgements :-
GOURI PRASAD BAGARIA VS. COMMISSIONER OF INCOME TAX WEST BENGAL [REFERRED TO]CHUNILGJ V MEHTA SONS LIMITED ADVOCATE GENERAL FOR THE STATE OF MAHARASHTRA INTERVENER VS. CENTURY SPINNING MANUFACTURING COMPANY LIMITED [REFERRED TO]
MADAN LAL VS. GOPI [REFERRED TO]
WEST BENGAL ELECTRICITY REGULATORY COMMISSION VS. C E S C LIMITED [REFERRED TO]
METROARK LIMITED VS. COMMISSIONER OF CENTRAL EXCISE CALCUTTA [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. VIJAY DASHARATH PATEL [REFERRED TO]
NARENDRA GOPAL VIDYARTHI VS. RAJAT VIDHYARTHI [REFERRED TO]
VIJAY KUMAR TALWAR VS. COMMISSIONER OF INCOME TAX DELHI [REFERRED TO]
RAM KISHAN DAS MUNNU LAL VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
RAM LAL AGRAWAL VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
KAMAL KUMAR SAHARIA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
ORIENT TRADING COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
RADHAKRISHNA BEHARI LAL VS. COMMR OF INCOME TAX [REFERRED TO]
GUMANI RAM SIRI RAM VS. COMMISSIONER OF INCOME-TAX [REFERRED TO]
SAROGI CREDIT CORPORATION VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. HANUMAN AGARWAL [REFERRED TO]
JUDGEMENT
Ramesh Kumar Datta, J. -
(1.)Heard learned counsel for the appellants and learned counsel for the Respondents.
(2.)The appeal has been filed by the assessee challenging the order of the Income Tax Appellate Tribunal, Patna Bench, Patna, passed on 27.04.2006 in IT (SS) A. No. 115/Pat/05 whereby the order dated 5.11.2004 of the Commissioner of Income Tax (Appeals)-I, Patna, passed in ITA No. 154/A-1/01-02 has been reversed and the order dated 27.06.2001 of the Deputy Commissioner of Income Tax, Central Circle-3, Patna regarding addition of Rs. 2,21,338/- and Rs.5,21,300/- in the income of the assessee under the head "Deposit in Bank Account' and further addition of Rs.93,819/- under the head "Construction of House Property' has been upheld.
(3.)The following substantial questions of law have been framed by this Court while admitting the appeal :-
(1) Whether on the facts and in the circumstances of the appellant's case the Income Tax Appellate Tribunal is justified in sustaining addition of Rs.2,21,338/- and Rs.5,21,300/- in view of the ratio laid down in the case of Kamal Kumar Saharia v. Commissioner of Incometax, 1995 216 ITR 217 ?
(2) Whether on the facts and in the circumstances of the case the Tribunal is justified in discarding the evidence and admitted fact of payment in April, 1995 and possession of property in June, 1995 while sustaining addition of Rs.93,819/- ?
(2.)The appeal has been filed by the assessee challenging the order of the Income Tax Appellate Tribunal, Patna Bench, Patna, passed on 27.04.2006 in IT (SS) A. No. 115/Pat/05 whereby the order dated 5.11.2004 of the Commissioner of Income Tax (Appeals)-I, Patna, passed in ITA No. 154/A-1/01-02 has been reversed and the order dated 27.06.2001 of the Deputy Commissioner of Income Tax, Central Circle-3, Patna regarding addition of Rs. 2,21,338/- and Rs.5,21,300/- in the income of the assessee under the head "Deposit in Bank Account' and further addition of Rs.93,819/- under the head "Construction of House Property' has been upheld.
(3.)The following substantial questions of law have been framed by this Court while admitting the appeal :-
(1) Whether on the facts and in the circumstances of the appellant's case the Income Tax Appellate Tribunal is justified in sustaining addition of Rs.2,21,338/- and Rs.5,21,300/- in view of the ratio laid down in the case of Kamal Kumar Saharia v. Commissioner of Incometax, 1995 216 ITR 217 ?
(2) Whether on the facts and in the circumstances of the case the Tribunal is justified in discarding the evidence and admitted fact of payment in April, 1995 and possession of property in June, 1995 while sustaining addition of Rs.93,819/- ?
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