{"id":262706,"date":"2009-12-17T00:00:00","date_gmt":"2009-12-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/chander-kant-vs-commissioner-of-income-tax-on-17-december-2009"},"modified":"2018-10-18T21:13:27","modified_gmt":"2018-10-18T15:43:27","slug":"chander-kant-vs-commissioner-of-income-tax-on-17-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/chander-kant-vs-commissioner-of-income-tax-on-17-december-2009","title":{"rendered":"Chander Kant vs Commissioner Of Income Tax on 17 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Chander Kant vs Commissioner Of Income Tax on 17 December, 2009<\/div>\n<pre id=\"pre_1\">      IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                     CHANDIGARH.\n\n                                                      I.T.A. No. 507 of 2009\n                                          DATE OF DECISION : 17.12.2009\n\nChander Kant\n                                                            .... APPELLANT\n                                   Versus\nCommissioner of Income Tax, Rohtak\n                                                         ..... RESPONDENT\n\nCORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL\n            HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR\n\n\nPresent:    Mr. Pankaj Jain, Advocate,\n            for the appellant-assessee.\n\n                         ***\n\nSATISH KUMAR MITTAL , J.\n<\/pre>\n<p id=\"p_1\">            The assessee has filed this appeal under <a href=\"\/doc\/789969\/\" id=\"a_1\">Section 260-A<\/a> of the<\/p>\n<p>Income Tax Act, 1961 (hereinafter referred to as `the Act&#8217;), against the order<\/p>\n<p>dated 31.12.2008, passed by the Income Tax Appellate Tribunal,<\/p>\n<p>Chandigarh `A&#8217; Bench, Chandigarh (hereinafter referred to as `the ITAT&#8217;) in<\/p>\n<p>ITA No. 624\/Chd\/2008, pertaining to the assessment year 1990-91, raising<\/p>\n<p>the following substantial questions of law :\n<\/p>\n<blockquote id=\"blockquote_1\"><p>            (i)    Whether the order of the ITAT is perverse for making the<br \/>\n                   addition of the stock reconciled which is contrary to the<br \/>\n                   material on record and having recorded an unreasonable<br \/>\n                   finding?\n<\/p><\/blockquote>\n<blockquote id=\"blockquote_1\"><p>            (ii)   Whether the order of the ITAT in sustaining the addition<br \/>\n                   of Rs. 1,76,790\/- representing unexplained investment of<br \/>\n                   stock is perverse, arbitrary and contrary to material<br \/>\n<span class=\"hidden_text\" id=\"span_1\"> ITA No. 507 of 2009                                                     -2-<\/span><\/p>\n<p>                     placed on record and, therefore vitiated in law?\n<\/p><\/blockquote>\n<blockquote id=\"blockquote_2\"><p>             (iii)   Whether the ITAT has erred both in law and, on facts in<br \/>\n                     confirming the addition of unexplained investment in<br \/>\n                     stock in clear disregard of its own direction in the order<br \/>\n                     dated 17.10.2001 and, reconcilation of stock furnished<br \/>\n                     by appellant and, material placed on record?<\/p><\/blockquote>\n<p id=\"p_1\">\n<p id=\"p_2\">            In this case, the dispute is about addition of Rs. 1,76,790\/- by<\/p>\n<p>the Assessing Officer on account of difference in the stock as shown in the<\/p>\n<p>statement to be furnished to the bank and as appearing in the books of<\/p>\n<p>accounts for the assessment year 1990-91, as un-explained investment in<\/p>\n<p>stock. The said addition has been confirmed by the Commissioner of Income<\/p>\n<p>Tax (Appeals), Rohtak [hereinafter referred to as `the CIT (A)&#8217;] as well as<\/p>\n<p>the ITAT, while dismissing the appeal filed by the assessee.<\/p>\n<p id=\"p_3\">            Learned counsel for the appellant-assessee argued that the<\/p>\n<p>authorities below have recorded a wrong finding of fact to the effect that<\/p>\n<p>there was a difference in the stock statement, which was to be furnished to<\/p>\n<p>the bank, and the position of stock appearing in the account books. He<\/p>\n<p>submits that without properly appreciating the explanation of the assessee, a<\/p>\n<p>wrong finding of fact has been recorded.\n<\/p>\n<p id=\"p_4\">            After hearing learned counsel for the appellant-assessee and<\/p>\n<p>going through the impugned order, we do not find that the concurrent<\/p>\n<p>finding of fact recorded by the CIT (A) as well as the ITAT is contrary to the<\/p>\n<p>material available on record or is perverse. The difference in the stock<\/p>\n<p>position was noticed on the basis of the statement dated 31.1.1990, duly<\/p>\n<p>signed by the assessee and was prepared for furnishing the same to the bank,<br \/>\n<span class=\"hidden_text\" id=\"span_1\"> ITA No. 507 of 2009                                                 -3-<\/span><\/p>\n<p>which was available on the record. The assessee has not disputed his<\/p>\n<p>signatures on the said statement. He has also not disputed that the said<\/p>\n<p>statement was prepared by the assessee for presenting it to the bank for<\/p>\n<p>obtaining higher credit limit. From the said statement and from the quantity<\/p>\n<p>of stock shown in the accounts, the difference was noticed, as the assessee<\/p>\n<p>has shown more quantity of stock in the aforesaid statement, which was to<\/p>\n<p>be presented to the bank. It was found that in case the quantity of stock in<\/p>\n<p>statement is at variance with the stock as shown in the books of accounts,<\/p>\n<p>the assessee has to be render the explanation. In the instant case, the only<\/p>\n<p>explanation given by the assessee is that a wrong date of 31.1.1990 instead<\/p>\n<p>of 16.2.1990 was put on the aforesaid statement. This explanation can not be<\/p>\n<p>accepted, being not satisfactory, and the aforesaid addition was made by the<\/p>\n<p>Assessing Officer, which has been rightly upheld by the CIT (A) as well as<\/p>\n<p>the ITAT, while recording a finding of fact to the effect that the addition<\/p>\n<p>was made by the Assessing Officer on the basis of statement prepared and<\/p>\n<p>signed by the assessee for furnishing the same to the bank and on account of<\/p>\n<p>non-explanation of the said variation.\n<\/p>\n<p id=\"p_5\">            In view of the above, we are of the opinion that no substantial<\/p>\n<p>question of law arises from the order of the ITAT.\n<\/p>\n<p id=\"p_6\">            Dismissed.<\/p>\n<pre id=\"pre_1\">\n\n                                          ( SATISH KUMAR MITTAL )\n                                                   JUDGE\n\n\nDecember 17, 2009                        ( MEHINDER SINGH SULLAR )\nndj                                               JUDGE\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Chander Kant vs Commissioner Of Income Tax on 17 December, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A. No. 507 of 2009 DATE OF DECISION : 17.12.2009 Chander Kant &#8230;. APPELLANT Versus Commissioner of Income Tax, Rohtak &#8230;.. RESPONDENT CORAM :- HON&#8217;BLE MR. JUSTICE SATISH KUMAR MITTAL HON&#8217;BLE [&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-262706","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Chander Kant vs Commissioner Of Income Tax on 17 December, 2009 - 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\/chander-kant-vs-commissioner-of-income-tax-on-17-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chander Kant vs Commissioner Of Income Tax on 17 December, 2009 - Free Judgements of Supreme Court &amp; 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