{"id":114098,"date":"2010-04-30T00:00:00","date_gmt":"2010-04-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-jai-maa-bhawani-overseas-pvt-ltd-on-30-april-2010"},"modified":"2017-10-27T07:57:30","modified_gmt":"2017-10-27T02:27:30","slug":"commissioner-of-income-tax-vs-jai-maa-bhawani-overseas-pvt-ltd-on-30-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-jai-maa-bhawani-overseas-pvt-ltd-on-30-april-2010","title":{"rendered":"Commissioner Of Income Tax vs Jai Maa Bhawani Overseas Pvt Ltd on 30 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Jai Maa Bhawani Overseas Pvt Ltd on 30 April, 2010<\/div>\n<div class=\"doc_author\">Author: Badar Durrez Ahmed<\/div>\n<pre>               THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                     Judgment delivered on: 30.04.2010\n\n+              ITA 378\/2010\n\nCOMMISSIONER OF INCOME TAX                                     ..... Appellant\n\n                                     - versus -\n\nJAI MAA BHAWANI OVERSEAS PVT LTD                               ..... Respondent<\/pre>\n<p>Advocates who appeared in this case:-\n<\/p>\n<pre>For the Appellant       : Mr Sanjeev Sabharwal\nFor the Respondent      : Mr Rani Kiyala for Mr Rakesh Gupta\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE V.K. JAIN\n\n<\/pre>\n<p>     1.    Whether Reporters of local papers may be allowed to<br \/>\n           see the judgment ?\n<\/p>\n<p>     2.    To be referred to the Reporter or not ?\n<\/p>\n<p>     3.    Whether the judgment should be reported in Digest ?<\/p>\n<p>BADAR DURREZ AHMED, J (ORAL)<\/p>\n<p>1.             This appeal is directed against the order dated 03.07.2009 passed<\/p>\n<p>by the Income Tax Appellate Tribunal in relation to the assessment year<\/p>\n<p>2001-2002.\n<\/p>\n<\/p>\n<p>2.             The Assessing Officer had made an addition of Rs 42,60,000\/- as<\/p>\n<p>unexplained income of the assessee under Section 68 of the Income Tax<\/p>\n<p>Act, 1961. The said sum had been received from 23 different companies by<\/p>\n<p>way of share application money.\n<\/p>\n<\/p>\n<p>3.             The Commissioner of Income Tax (Appeals) as well as the<\/p>\n<p>Income Tax Appellate Tribunal had deleted the addition after following the<\/p>\n<p><span class=\"hidden_text\">ITA 378\/2010                                                              Page No.1 of 3<\/span><br \/>\n decisions of this Court in <a href=\"\/doc\/1344027\/\">CIT v. Divine Leasing and Finance Limited<\/a>:<\/p>\n<p>(2007) 158 Taxman 440 <a href=\"\/doc\/1821756\/\">(Del) and CIT v. Lovely Exports (P) Limited<\/a>: 216<\/p>\n<p>CTR 196. The Tribunal observed that the assessee in the present case has<\/p>\n<p>furnished all the evidence that was expected of it. The share applicants had<\/p>\n<p>been identified and evidence in the form of share application as well as the<\/p>\n<p>balance sheet revealed such investment in the shares of the assessee<\/p>\n<p>company. This, according to the Income Tax Appellate Tribunal,<\/p>\n<p>established that the shares were applied for by these companies and the<\/p>\n<p>shares were also allotted on the basis of these applications.<\/p>\n<p>4.             We may also observe that the Commissioner of Income Tax<\/p>\n<p>(Appeals) noted that the summons had been issued to the share applicants<\/p>\n<p>and had been responded to by sending replies along with supporting<\/p>\n<p>evidence except in a few cases. In those cases where there was no response<\/p>\n<p>to the summons, it had been ascertained that the company existed in the<\/p>\n<p>record of the Registrar of Companies. The Commissioner of Income Tax<\/p>\n<p>(Appeals) also observed that the share application form, share allotment<\/p>\n<p>letter and the bank statement clearly established the identity of M\/s Rubicon<\/p>\n<p>Associates Private Limited, which was one of the entities which did not<\/p>\n<p>respond to the summons issued by the Assessing Officer.            Even the<\/p>\n<p>principal officer of the said company, Mr Rajat Bansal attended the<\/p>\n<p>proceedings before the Investigation Wing of the department. In respect of<\/p>\n<p>another such company, that is, Reena Oil Industry Private Limited, identical<\/p>\n<p>facts were noted. Another party, namely, Jai Baba Traders Private Limited<\/p>\n<p><span class=\"hidden_text\">ITA 378\/2010                                                      Page No.2 of 3<\/span><br \/>\n had also not responded to the summons issued but had subsequently sent a<\/p>\n<p>confirmation, proof of allotment and bank statement as well as the share<\/p>\n<p>application form. Consequently, the Commissioner of Income Tax<\/p>\n<p>(Appeals) came to the conclusion that the identity of all the share applicants<\/p>\n<p>stood established.       It is in these circumstances that the Income Tax<\/p>\n<p>Appellate Tribunal confirmed the decision of the Commissioner of Income<\/p>\n<p>Tax (Appeals).\n<\/p>\n<\/p>\n<p>5.             We also find no infirmity in such conclusions arrived at by the<\/p>\n<p>lower authorities. In any event, these are findings of fact and no perversity<\/p>\n<p>has been pointed out by the learned counsel for the appellant.              No<\/p>\n<p>substantial question of law arises for our consideration.<\/p>\n<p>               The appeal is dismissed.\n<\/p>\n<\/p>\n<p>                                          BADAR DURREZ AHMED, J<\/p>\n<p>                                                    V.K. JAIN, J<br \/>\nAPRIL 30, 2010<br \/>\nSR<\/p>\n<p><span class=\"hidden_text\">ITA 378\/2010                                                       Page No.3 of 3<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income Tax vs Jai Maa Bhawani Overseas Pvt Ltd on 30 April, 2010 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 30.04.2010 + ITA 378\/2010 COMMISSIONER OF INCOME TAX &#8230;.. Appellant &#8211; versus &#8211; JAI MAA BHAWANI OVERSEAS PVT LTD &#8230;.. Respondent [&hellip;]<\/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-114098","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Jai Maa Bhawani Overseas Pvt Ltd on 30 April, 2010 - Free Judgements of Supreme Court &amp; 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-jai-maa-bhawani-overseas-pvt-ltd-on-30-april-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 Jai Maa Bhawani Overseas Pvt Ltd on 30 April, 2010 - Free Judgements of Supreme Court &amp; 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