{"id":128887,"date":"2008-09-09T00:00:00","date_gmt":"2008-09-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dr-avtar-singh-vs-commissioner-of-income-tax-on-9-september-2008"},"modified":"2018-06-27T21:47:10","modified_gmt":"2018-06-27T16:17:10","slug":"dr-avtar-singh-vs-commissioner-of-income-tax-on-9-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dr-avtar-singh-vs-commissioner-of-income-tax-on-9-september-2008","title":{"rendered":"Dr.Avtar Singh vs Commissioner Of Income Tax on 9 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Dr.Avtar Singh vs Commissioner Of Income Tax on 9 September, 2008<\/div>\n<pre>ITA No. 145 of 2007                     1\n\n                      In the High Court of Punjab and Haryana\n                            at Chandigarh\n\n                                        ITA No.145 of 2007\n                                        Date of Decision: 09.09.2008\n\n\nDr.Avtar Singh                                             ...... Appellant\n\n\n      Versus\n\n\nCommissioner of Income Tax, Jalandhar and another          ...... Respondents\n\n\n\nCoram:       Hon'ble Mr. Justice Adarsh Kumar Goel\n             Hon'ble Mr. Justice Ajay Tewari\n\n\n\n1. Whether Reporters of local papers may be allowed to see the judgment?\n2. To be referred to the Reporters or not?\n3. Whether the judgment should be reported in the Digest?\n\n\nPresent:     Mr.Akshay Bhan, Advocate\n             for the appellant.\n\n             Mr.Vivek Sethi, Advocate\n             for the respondents.\n                    ****\n\nAjay Tewari, J.\n<\/pre>\n<p>             The assessee has filed the present appeal under Section 260<\/p>\n<p>of   the Income Tax Act, 1961 (hereinafter referred to as &#8216;the Act&#8217;) against<\/p>\n<p>the order dated 25.08.2006 passed by the Income Tax Appellate Tribunal,<\/p>\n<p>Amritsar Bench, Amritsar (hereinafter referred to as &#8216;the Tribunal&#8217;) in C.O.<\/p>\n<p>No. 9(ASR)\/2004 in ITA No. 30(ASR)\/2004 for the assessment year 1995-<\/p>\n<p>96, proposing following substantial questions of law:-<\/p>\n<blockquote><p>             a)       Whether the action on the part of respondents authorities<br \/>\n             to initiate the proceedings under Section 147 of the Act without<br \/>\n             considering the material facts that the deposit made in the<br \/>\n<span class=\"hidden_text\"> ITA No. 145 of 2007                     2<\/span><\/p>\n<p>             saving accounts are from the sale of agricultural land and hence<br \/>\n             agriculture income, is legally sustainable in the eyes of law?\n<\/p><\/blockquote>\n<blockquote><p>             b)       Whether the action on the part of respondents authorities<br \/>\n             not to consider the donor&#8217;s affidavit dated 22.4.2002 and the<br \/>\n             proof with regard to the identity of donor who is Canadian<br \/>\n             Citizen, is legally sustainable in the eyes of law?\n<\/p><\/blockquote>\n<blockquote><p>             c)       Whether the action on the part of respondents authorities<br \/>\n             to reject the cross objections of the Assessee-Appellant is<br \/>\n             legally sustainable in the eyes of law?<\/p><\/blockquote>\n<p>             Proceedings under Section 147 of the Act were initiated against<\/p>\n<p>the appellant by issuance of a notice under Section 148 of the Act.<\/p>\n<p>Reassessment was ordered for the reason that the assessee has not produced<\/p>\n<p>any evidence with regard to the source of payment of Rs.7,47,000\/-being<\/p>\n<p>invested in property. In response to notices under Section 142(1) and 143(2)<\/p>\n<p>of the Act appellant submitted that the deposits made in the savings account<\/p>\n<p>were received from the sale of agricultural land, agricultural income and<\/p>\n<p>gifts. The Assessing Officer (A.O.) held that the gifts claimed were not<\/p>\n<p>genuine and were thus treated as income from undisclosed sources under<\/p>\n<p>Section 69 of the Act.\n<\/p>\n<p>             On appeal the learned Commissioner by order dated 13.10.2003<\/p>\n<p>deleted the addition made by the A.O. relying on certain additional<\/p>\n<p>evidence. The matter was carried up in appeal by the revenue claiming that<\/p>\n<p>the Commissioner had erred in admitting additional evidence in deleting the<\/p>\n<p>addition.   In cross objections the appellant attacked the reassessment<\/p>\n<p>proceedings. The Tribunal by the impugned order dated 25.8.2006 upheld<\/p>\n<p>the finding of fact recorded by the Commissioner that the reasons for<\/p>\n<p>reassessment were according to the provisions of law. However, it did not<\/p>\n<p>find favour with the acceptance of additional evidence by                     the<br \/>\n<span class=\"hidden_text\"> ITA No. 145 of 2007                    3<\/span><\/p>\n<p>Commissioner and remanded the matter back to decide the appeal afresh<\/p>\n<p>after affording due opportunity to the A.O. to rebut the additional evidence.<\/p>\n<p>             We do not find any infirmity in the impugned order and<\/p>\n<p>consequently hold that the proposed questions of law do not arise in the<\/p>\n<p>present appeal.       Mr. Akshay Bhan, counsel for the appellant, however,<\/p>\n<p>argued that in view of the matter having been remanded back even the<\/p>\n<p>question regarding the validity of reassessment should have been left open.<\/p>\n<p>In our opinion the direction of the Tribunal to remand the matter back to<\/p>\n<p>decide the appeal afresh would not preclude a fresh decision on this aspect.<\/p>\n<p>             Consequently the appeal is dismissed. No costs.<\/p>\n<p>                                                   (AJAY TEWARI)<br \/>\n                                                       JUDGE<\/p>\n<p>                                            (ADARSH KUMAR GOEL)<br \/>\n                                                    JUDGE<\/p>\n<p>September 09, 2008<br \/>\nsunita\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Dr.Avtar Singh vs Commissioner Of Income Tax on 9 September, 2008 ITA No. 145 of 2007 1 In the High Court of Punjab and Haryana at Chandigarh ITA No.145 of 2007 Date of Decision: 09.09.2008 Dr.Avtar Singh &#8230;&#8230; Appellant Versus Commissioner of Income Tax, Jalandhar and another &#8230;&#8230; Respondents Coram: Hon&#8217;ble Mr. [&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":[8,28],"tags":[],"class_list":["post-128887","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dr.Avtar Singh vs Commissioner Of Income Tax on 9 September, 2008 - Free Judgements of Supreme Court &amp; 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