{"id":10428,"date":"2010-08-20T00:00:00","date_gmt":"2010-08-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shri-bajrang-lal-bansal-on-20-august-2010"},"modified":"2018-02-07T16:51:35","modified_gmt":"2018-02-07T11:21:35","slug":"commissioner-of-income-tax-vs-shri-bajrang-lal-bansal-on-20-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shri-bajrang-lal-bansal-on-20-august-2010","title":{"rendered":"Commissioner Of Income Tax vs Shri Bajrang Lal Bansal on 20 August, 2010"},"content":{"rendered":"
Delhi High Court<\/div>\n
Commissioner Of Income Tax vs Shri Bajrang Lal Bansal on 20 August, 2010<\/div>\n
Author: Manmohan<\/div>\n
                                                                                    #37\n$~\n*       IN THE HIGH COURT OF DELHI AT NEW DELHI\n\n+       ITA 182\/2010\nCOMMISSIONER OF\nINCOME TAX                                     ..... Appellant\n                                 Through:      Ms. Rashmi Chopra with\n                                               Mr. Chandramani Bhardwaj,\n                                               Advocates\n\n                        versus\n\nSHRI BAJRANG LAL BANSAL                        ..... Respondent<\/pre>\n
                  Through:                     Mr. Ashwani Taneja with
\n                                               Ms. Poonam Ahuja, Advocates<\/p>\n
%                                        Date of Decision: 20th August, 2010<\/p>\n
CORAM:\n<\/p>\n
HON’BLE THE CHIEF JUSTICE
\nHON’BLE MR. JUSTICE MANMOHAN\n<\/p>\n
1. Whether the Reporters of local papers may be allowed to see the judgment?\n<\/p>\n
2. To be referred to the Reporter or not? No\n<\/p>\n
3. Whether the judgment should be reported in the Digest? No<\/p>\n
MANMOHAN, J:\n<\/p>\n
1.      The present appeal has been filed under Section 260A of Income<\/p>\n
Tax Act, 1961 (for brevity “Act, 1961”) challenging the order dated 31st<\/p>\n
March, 2009 passed by the Income Tax Appellate Tribunal (in short<\/p>\n
“Tribunal”) in IT(SSA) No. 262\/Del\/2004, for the block period 1st<\/p>\n
April, 1989 to 17th December, 1999.\n<\/p>\n<\/p>\n
2.      The relevant facts of the present case are that a search was<\/p>\n
conducted at the respondent-assessee’s residence by the Income Tax<\/p>\n
ITA 182\/2010                                                          Page 1 of 4<\/span>
\n Department.     While unexplained cash of ` 68,943\/- and FDR of<\/p>\n
` 54,943\/- was found during the search, no evidence was found<\/p>\n
suggesting a higher valuation for the property bearing No. A-156, New<\/p>\n
Friends Colony, New Delhi. However, the Assessing Officer solely on<\/p>\n
the basis of report of the District Valuation Officer made an addition of<\/p>\n
` 99,33,000\/- under Section 69B of the Act, 1961 on account of<\/p>\n
undisclosed investment.\n<\/p>\n<\/p>\n
3.     The Commissioner of Income Tax (Appeals) deleted the addition<\/p>\n
by relying upon the decision of the Supreme Court in K.P. Varghese<\/p>\n
Vs. ITO, 131 ITR 597.\n<\/p>\n<\/p>\n
4.     The Tribunal upheld the aforesaid deletion by observing as<\/p>\n
under:-\n<\/p>\n
       “6. The deletion of addition of Rs. 99,33,000\/- made on
\n       account of valuation difference also cannot be made in the
\n       absence of any evidence found in the course of search
\n       because undisclosed income in the block assessment is to be
\n       computed on the basis of material found in the search
\n       proceedings and the valuation report was admittedly not
\n       during the course of the search and was obtained as by the
\n       department subsequent thereto. No records thereon can be
\n       made on the same for treating the difference as income of the
\n       assessee. The order of the CIT(A) in deleting the same by
\n       following the decision in the case of K.P. Varghese, reported
\n       supra is perfectly justified and is accordingly upheld.”\n<\/p><\/blockquote>\n
5.     Ms. Rashmi Chopra, learned counsel for the revenue submitted<\/p>\n
that the Tribunal had erred in law in deleting the addition of<\/p>\n
` 99,33,000\/- as undisclosed income of the respondent-assessee under<\/p>\n
Section 69B of the Act, 1961.\n<\/p>\n
ITA 182\/2010                                                Page 2 of 4<\/span>\n<\/p>\n
 6.     It is settled law that the primary burden of proof to prove under-<\/p>\n
statement or concealment of income is on the revenue and it is only<\/p>\n
when such burden is discharged that it would be permissible to rely<\/p>\n
upon the valuation given by the DVO. (See K.P. Varghese (supra), CIT<\/p>\n
Vs. Shakuntala Devi, (2009) 316 ITR 46, CIT Vs. Manoj Jain, 287<\/p>\n
ITR 285 and ITA No. 482\/2010 decided by this Court on 5th May,<\/p>\n
2010).\n<\/p>\n<\/p>\n
7.     In any event, the opinion of the DVO, per se, is not an<\/p>\n
information and cannot be relied upon without the books of account<\/p>\n
being rejected–which has not been done in the present case. The<\/p>\n
Supreme Court in its order dated 19th October, 2009 in Civil Appeal<\/p>\n
No. 6973\/2009 has held as under:-\n<\/p>\n
       “Delay condoned.\n<\/p><\/blockquote>\n
       Leave granted.\n<\/p><\/blockquote>\n
       In the present case, we find that the Tribunal decided the
\n       matter rightly in favour of the assessee inasmuch as the
\n       Tribunal came to the conclusion that the Assessing Authority
\n       (AO) could not have referred the matter to the Departmental
\n       Valuation Officer (DVO) without books of accounts being
\n       rejected. In the present case, a categorical finding is
\n       recorded by the Tribunal that the books were never rejected.
\n       This aspect has not been considered by the High Court. In
\n       the circumstances, reliance placed on the report of the DVO
\n       was misconceived.\n<\/p><\/blockquote>\n
       For the above reasons, the impugned judgment of the High
\n       Court is set aside and the order passed by the Tribunal stands
\n       restored to the file. Accordingly, assesee succeeds.\n<\/p><\/blockquote>\n
       Civil Appeal is allowed. No order as to costs.”\n<\/p><\/blockquote>\n
ITA 182\/2010                                                 Page 3 of 4<\/span><\/p>\n
 8.     Further the Supreme Court in its order dated 16th February, 2010<\/p>\n
in Civil Appeal No. 9468\/2003 has held as under:-<\/p>\n
       “Having examined the record, we find that in this case, the
\n       Department sought reopening of the assessment based on the
\n       opinion given by the District Valuation Officer (DVO).
\n       Opinion of the DVO per se is not an information for the
\n       purposes of reopening assessment under Section 147 of the
\n       Income Tax Act, 1961. The AO has to apply his mind to the
\n       information, if any, collected and must form a belief thereon.
\n       In the circumstances, there is no merit in the Civil Appeal.
\n       The Department was not entitled to reopen the assessment.\n<\/p><\/blockquote>\n
       Civil appeal is, accordingly, dismissed. No order as to costs.”\n<\/p><\/blockquote>\n
9.     Moreover, in the present case, no evidence much less<\/p>\n
incriminating evidence was found as a result of the search to suggest<\/p>\n
that the respondent-assessee had made any payment over and above the<\/p>\n
consideration mentioned in the return of the respondent-assessee.<\/p>\n
10.    Consequently, no substantial question of law arises in the present<\/p>\n
appeal, which is dismissed in limine.\n<\/p>\n<\/p>\n
                                                       MANMOHAN, J<\/p>\n
                                                       CHIEF JUSTICE
\nAUGUST 20, 2010
\nrn<\/p>\n
ITA 182\/2010                                                  Page 4 of 4<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court Commissioner Of Income Tax vs Shri Bajrang Lal Bansal on 20 August, 2010 Author: Manmohan #37 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 182\/2010 COMMISSIONER OF INCOME TAX ….. Appellant Through: Ms. Rashmi Chopra with Mr. Chandramani Bhardwaj, Advocates versus SHRI BAJRANG LAL BANSAL ….. Respondent […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-10428","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nCommissioner Of Income Tax vs Shri Bajrang Lal Bansal on 20 August, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-shri-bajrang-lal-bansal-on-20-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Shri Bajrang Lal Bansal on 20 August, 2010 - 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