^^ APPELLANT (Revenue) HIGH COURT OF CHHATTISGARH AT BILASPUR TAX CASE No. 98 OF 2010 TRILOK SINGH DHILLON S/0 SURTA SINGH DHILLON, 7A/1, NEHRU NAGAR (E) BHILAI (CG) RESPONDENT (Assessee) Vs COMMISSIONER OF INCOME-TAX, RAIPUR And other connected matters '^ JUDGMENT FOR CONSIDERATION •^: Sd/- Dhirendra Mishra Judge -1^-TO-2aTO~ HON'BLE SHRI R.N. CHANDRAKAR. J ou^^-c^e^ '(T Sd/- R.N. Chandrakar Judge 1371072UTCT •f^ POST FOR JUDGMENT ON<50 OCTOBER. 201 Sd/- Dhirendra Mishra Judge ^. 15./10/2010, t^D •^-y HIGH COURT OF CHHATTISGARH AT^ILASPUR CORAM: HON'BLE SHRI DHIRENDRA MISHRA & HON'BLE SHRI R.N. CHANDRAKAR. JJ APPELLANT (Revenue) RESPONDENT (Assessee) APPELLANT (Revenue) RESPONDENT (Assessee) APPELLANT (Revenue) RESPONDENT (Assessee) APPELLANT RESPONDENT APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE No. 98 OF 2010 TRILOK SINGH DHILLON S/0 SURTA SINGH DHILLON, 7A/1, NEHRU NAGAR (E) BHILAI (CG) Vs COMMISSIONER OF INCOME-TAX, RAIPUR TAX CASE No. 132 OF 2010 PANCHURAM DESHMUKH THROUGH L/R. SMT. SARITA DESHMUKH, PADMANBHPUR, DURG (CG) Vs COMMISSIONER OF INCOME-TAX, RAIPUR TAXCASEN0.1310F2010 SHRI MANHARAN LAL VERMA, S/0 SHRI SHYAM LAL VERMA SANTRABADI, DURG (C.G.) Vs COMMISSIONER OF INCOME-TAX, RAIPUR TAX CASE No. 152 OF 2010 SHRISANJAYVAISHNAV S/0 SHRI BANSIDAS VAISHNAV WD. No. 15, TITURDIH, DURG (C.G.) Vs COMMISSIONER OF INCOME-TAX, RAIPUR TAX CASE No. 130 OF 2010 PANCHURAM DESHMUKH THROUGH L/R. SMT. SARITA DESHMUKH PADMANBHPUR, DURG (C.G.) Vs COMMISSIONER OF INCOME-TAX, RAIPUR ^r' ". 1 ;;^. ^sy '"^sy APPELLANT (Revenue) RESPONDENT (Assessee) p( TAX CASE No. 151 OF 2010 SHRI SURAJ SHRISVASTAV S/0 SHRI LALOO SHRISTAVA SARASWATI NAGAR, DURG (C.G.) Vs COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE No. 150 OF 2010 SHRI GAUTAM JAGAT, S/0 SHRI SEMI JAGAT SUPELA, BHILAI (C.G.) Vs COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 149 OF 2010 SHRI GAUTAM JAGAT, S/0 SHRI SEMI JAGAT SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 138 OF 2010 SHRIAMRIKSINGH, S/0 SHRI BHAGWAN SINGH SHANTI NAGAR, KOHKA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.1370F2010 SHRI GAUTAM JAGAT, S/0 SHRI SEMI JAGAT SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR [OL APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 136 OF 2010 SHRI GAUTAM JAGAT, S/0 SHRI SEMI JAGAT SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 143 OF 2010 SHRI SANJAY VAISHNAV, S/0 SHRI BANSIDAS VAISHNAV WD. No. 15, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 145 OF 2010 SHRI SANJAY VAISHNAV, S/0 SHRI BANSIDAS VAISHNAV WD. No. 15, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASENo. 146 OF 2010 SHRI HARISH CHAND MISHRA, S/0 SHRI KISHANLAL MISHRA SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 158 OF 2010 SHRI MANHARAN LAL VERMA, S/0 SHRI SHYAM LAL VERMA SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) TAX CASE No. 157 OF 2010 SHRI AMAR SHRIVASTAVA, S/0 SHRI RAJENDRA SHRIVASTAVA SARASWATI NAGAR WARD No. 32, DURG (C.G.) 1° ^^^':y RESPONDENT (Assessee) Vs COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT RESPONDENT TAX CASE No. 156 OF 2010 PANCHURAM DESHMUKH THROUGH L/R. SMT. SARITA DESHMUKH PADMANBHPUR, DURG (C.G.) Vs COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 97 OF 2010 SHRI GANESH GAJBHIYE, S/0 SHRI TARACHAND GAJBJIYE WD. No. 17, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.990F2010 SHRI MANOJ KUMAR CHELAK, S/0 SHRI B.D.CHELAK PRIYADARSHINI PARISAR, BHILAI, (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 100 OF 2010 SHRI KULBHUSAM SHARMA, S/0 SHRI JAGDHISH CHAND SHARMA JAWAHAR NAGAR, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT RESPONDENT Vs TAX CASE No. 90 OF 2010 SHRI YUVRAJ SINGH MANE S/0 KACHRU MANE, DURG(C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR f^ APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 106 OF 2010 SHRI SANDEEP KUMAR CHOUHAN, S/0 SHRI DEVENDRA NATH CHOUHAN SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.890F2010 SHRI KULBHUSHAN SHARMA, S/0 SHRI JAGDHISH CHAND SHARMA JAWAHAR NAGAR,BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.880F2010 SHRI GAUTAM JAGAT, S/OSHRI SEMI JAGAT SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 139 OF 2010 SHRI SANJAY VAISHNAV, S/0 SHRI BANSIDAS VAISHNAV WD. No. 15, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 141 OF 2010 SHRIAMRIKSINGH, S/0 SHRI BHAGWAN SINGH SHANTI NAGAR, KOHKA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 118 OF 2010 SHRI GAUTAM JAGAT, S/0 SHRI SEMI JAGAT SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR t^" APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 140 OF 2010 SHRI SANJAYVAISHNAV, S/0 SHRI BANSIDAS VAISHNAV WD. No. 15, TITURDIH,DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 119 OF 2010 SHRI GANESH GAJBHIYE, S/0 SHRI TARACHAND GAJBHIYE WD. No. 17, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 120 OF 2010 SHRIGANESH GAJBHIYE, S/0 SHRI TARACHAND GAJBHIYE WD. No. 17, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 142 OF 2010 SHRI SANJAYVAISHNAV, S/0 SHRI BANSIDAS VAISHNAV WD. No. 15, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) APPELLANT (Revenue) RESPONDENT (Assessee) Vs Vs TAX CASE No. 121 OF 2010 SHRI GANESH GAJBHIYE, S/0 SHRI TARACHAND GAJBHIYE WD. No. 17, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR TAX CASE No. 80 OF 2010 SHRI KULMEET SINGH, S/0 SHRI VIKRAM SINGH BATRA SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR loi, APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.960F2010 SHRI MANHARAN LAL VERMA, S/0 SHRI SHYAM LAL VERMA SANTRABADI, DURG (C.G.) COMMISSIONER OF INCQME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 79 OF 2010 SHRI KAMLESH KUMAR CHANDEL, S/0 SHRI BHAGCHAND CHANDEL BAGIYA HOTEL, TITURDIH, DURG (C.G.) COMMISSIONER QF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.780F2010 SHRI MANOJ KUMAR CHELAK, S/0 SHRI B.D.CHELAK PRIYADARSHINI PARISAR, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.870F2010 SHRI GAUTAM JAGAT, S/0 SHRI SEMIJAGAT SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) APPELLANT (Revenue) RESPONDENT (Assessee) Vs Vs TAXCASEN0.760F2010 SHRI AMAR SHRIVASTAVA, S/OSHRI RAJENDRA SHRIVASTAVA SARASWATI NAGAR, WARD No. 32, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR TAX CASE No. 75 OF 2010 SHRI RAMASHRE PRAJAPATI, S/0 SHRI JALESHWAR PRAJAPATI JAWAHAR NAGAR.BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR lo7 APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 77 OF 2010 SHRI BALBIR SINGH, S/0 SHRI RAM SINGH PADMANABHPUR, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 162 OF 2010 SHRI HARISH CHAND MISHRA, S/0 SHRI KISHANLAL MISHRA SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 86 OF 2010 SHRI VINAY SINGH, S/0 SHRI RAMVILAS SINGH SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) APPELLANT (Revenue) RESPONDENT (Assessee) APPELLANT (Revenue) RESPONDENT (Assessee) Vs Vs Vs TAXCASEN0.910F2010 SHRI AMAR SHRIVASTAVA, S/0 SHRI RAJENDRA SHRIVASTAVA SARASWATI NAGAR, WARD No.32, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR TAX CASE No. 85 OF 2010 SHRI BHUPENDER SINGH, S/0 SHRI SWARAN SINGH SUPELA,BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR TAX CASE No. 92 OF 2010 TRILOK SINGH DHILLON S/0 SURTA SINGH DHILLON, 7A/1,NEHRUNAGAR(E). BHILAt (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR ^•^^^^^ II 9 APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 84 OF 2010 SHRI BHUPENDER SINGH, S/0 SHRI SWARAN SINGH SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.930F2010 SHRI MANHARAN LAL VERMA, S/0 SHRI SHYAM LAL VERMA SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 83 OF 2010 SHRIBHUPENDERSINGH, S/0 SHRISWARAN SINGH SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAXCASEN0.810F2010 SHRI BHUPENDER SINGH, S/0 SHRI SWARAN SINGH SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs TAX CASE No. 82 OF 2010 SHRIBHUPENDERSINGH, S/0 SHRI SWARAN SINGH SUPELA, BHILAI (C.G.) COMMISSIONER OF INCOME-TAX, RAIPUR APPELLANT (Revenue) TAX CASE N0.108 OF 2010 SHRI HARISH CHAND MISHRA, S/0 SHRI KISDHANLAL MISHRA, SANTRA BADI, DURG (CG) Vs. 10 :.°? RESPONDENT (Assessee) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.126 OF 2010 SHRI MANHARAN LAL VERMA, S/0 SHRI SHYAM LAL VERMA, SANTRA BADUI, DURG (CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.129 OF 2010 PANCHURAM DESHMUKH THROUGH L/R. SMT SARITA DESHMUKH, PADMANBHPUR, DURG (CG) Vs. COMMISSIONER OF INCQME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.155 OF 2010 TRILOK SINGH DHILLON, S/0 SURTA SINGH DHILLON, 7A/1, NEHRU NAGAR (E), BHILAI (CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.111 OF 2010 SHRI KULBHUSHAN SHARMA, S/0 SHRI JAGDHISH CHAND SHARMA JAWAHAR NAGAR, BHILAI (CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.112 OF 2010 SHRI HARISH CHAND MISHRA, S/0 SHRI KISHANLAL MISHRA, SANTRA BADI, DURG (CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR 11 TAX CASE N0.128 OF 2010 Ifo APPELLANT (Revenue) RESPONDENT (Assessee) Vs. SHRI DHANIYA BHANDIWAR, S/0 LAVAIYA BHANDIWAR, TITURDIH, DURG (CG) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.134 OF 2010 SHRI AMRIK SINGH, S/0 SHRI BHAGWAN SINGH, SHANTI NAGAR, KOHKA, BHILAI (CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.107 OF 2010 SHRI ARUN KUMAR TIWARI, S/0 SHRI SATYANARAYAN TIWARI, SANTRA BADI, DURG (CG) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.135 OF 2010 SHRI SANJAY VAISHNAV, S/0 SHRI BANSIDAS VAISHNAV, WD. N0. 15, TITURDIH, DURG (CG) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.159 OF 2010 Shri Kulmeet Singh, S/o Shri Vikram Singh Batra, • Santra Badi, Durg (CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT TAXCASE N0.94 OF 2010 SHRI MANHARAN LAL VERMA, S/0 SHRI SHYAM LAL VERMA, SANTRA BADI, DURG (CG) 12 [[\ RESPONDENT Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.147 OF 2010 SHRI AMRIK SINGH, S/0 SHRI BHAGWAN SINGH, SHANTI NAGAR, KOHKA, BHILAI (CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.95 OF 2010 SHRI TRILOK SINGH DHILLON, S/0 SHRI SURTA SINGH DHILLON, 7A/1, NEHRU NAGAR (E), BHILAI (CG) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.113 OF 2010 SHRI GANESH GAJBHIYE, S/0 SHRI TARACHAND GAJBHIYE, WARD N0.17, TITURDIH, DURG(CG) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.127 OF 2010 SHRI BHUPENDER SINGH S/0. SHRI SWARAN SINGH SUPELA, BHILAI (C.G.) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.125 OF 2010 SHRI RAMASHRE PRAJAPATI, S/0. SHRI JALESHWAR PRAJAPATI, JAWAHAR NAGAR, BHILAI (C.G.) Vs. COMMISSIONER OF INCOME TAX, RAIPUR 13 (t APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.123 OF 2010 SHRI HARISH CHAND MISHRA, S/0. SHRI KISHANLAL MISHRA, SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR ^ APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAXCASEN0.1140F2010 SHRI GANESH GAJBHIYE, S/0. SHRI TARACHAND GAJBHIYE, WARD N0.17, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.115 OF 2010 SHRI HARISH CHAND MISHRA, S/0. SHRI KISHANLAL MISHRA, SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.116 OF 2010 SHRI GANESH GAJBHIYE, S/0. SHRI TARACHAND GAJBHIYE, WARD N0.17, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.117 OF 2010 SHRI AMRIK SINGH, S/0. SHRI BHAGWAN SINGH SHANTI NAGAR, KOHKA, BHILAI (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR 14 l\Z APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.124 OF 2010 SHRI RAMASHRE PRAJAPATI, S/0. SHRI JALESHWAR PRAJAPATI, JAWAHAR NAGAR, BHILAI (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAXCASEN0.1220F2010 SHRI VINAY SINGH, S/0. SHRI RAMVILAS SINGH, SANTRA BADI, DURG (C.G.) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.163 OF 2010 SHRI KAMLESH KUMAR CHANDEL, S/0. SHRI BHAGCHAND CHANDEL, BAGIYA HOTEL, TITURDIH, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.165 OF 2010 SHRI ARUN KUMAR TIWARI, S/0. SHRI SAT»'ANARAYAN TIWARI, SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.74 OF 2010 SHRI MANHARAN LAL VERMA, S/0. SHRI SHYAMLAL VERMA, SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR r^ f ^.^ "^ i tl ^!^ I "•\'^ i ...^ •^,-.^^! APPELLANT (Revenue) RESPONDENT (Assessee) Vs. 15 TAX CASE N0.164 OF 2010 TRILOK SINGH DHILLON, S/0. SURTA SINGH DHILLON, 7A/1, NEHRU NAGAR (E), BHILAI (CG) COMMISSIONER OF INCOME TAX, RAIPUR w APPELLANT RESPONDENT Vs. TAX CASE N0.161 OF 2010 SHRI AMRIK SINGH, S/0. SHRI BHAGWAN SINGH SHANTI NAGAR, KOHKA, BHILAI (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.160 OF 2010 SHRI YUVRAJ SINGH MANE, S/0. KACHRU MANE, DURG (C.G.) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Assessee) RESPONDENT (Revenue) Vs. TAX CASE N0.72 OF 2010 TRILOK SINGH DHILLON, S/0. SURTA SINGH DHILLON, 7A/1, NEHRU NAGAR (E), BHILAI DISTT. DURG (CG) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.154 OF 2010 SHRI ARUN KUMAR SARTHI, S/0 SHRI DEOSHARAN SARTHI, JAWAHAR NAGAR, BHILAI Vs. COMMISSIONER OF INCOME TAX, RAIPUR T;.. 16 CU" APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.153 OF 2010 TRILOK SINGH DHILLON, S/0. SURTA SINGH DHILLON, 7A/1, NEHRU NAGAR (E), BHILAI (CG) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.110 OF 2010 SHRI BHUPENDER SINGH S/0. SHRI SWARAN SINGH SUPELA, BHILAI (C.G.) Vs. COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) Vs. TAX CASE N0.109 OF 2010 SHRI HARISH CHAND MISHRA, S/0. SHRI KISHANLAL MISHRA, SANTRA BADI, DURG (C.G.) COMMISSIONER OF INCOME TAX, RAIPUR APPELLANT (Revenue) RESPONDENT (Assessee) TAX CASE N0.144 OF 2010 SHRI AMRIK SINGH, S/0. SHRI BHAGWAN SINGH SHANTI NAGAR, KOHKA, BHILAI (C.G.) Vs. COMMISSIONER OF INCOME TAX, RAIPUR Present: Shri S. Rajeshwara Rao, counsel forthe appellant. Shri Rajeev Shrivastava, counsel for the respondent. I? f i ^ JUDGMENT (Delivered on^^October, 2010) Per Dhirendra Mishra, J: These tax appeals under Section 260A of the Income Tax Act, 1961 preferred by assessee & cross objectors are being disposed of by this common judgment as they are directed against the common order dated 29 March, 2010 passed by the Income Tax Appellate Tribunal, Bilaspur, Bench Bilaspur (in short "the Tribunal"), by which all the connected appeals preferred by the revenue, assessee and cross objectors have been disposed of. 02. With the consent of learned counsel for the parties, all these appeals were heard for disposal at the admission stage. 03. For the purposes of this order, facts of Tax Case No.98/10, Trilok Singh Dhillon Vs. Commissioner of Income Tax, pertaining to assessment year 2005-06 and the substantial questions of law proposed in the Memo of Appeal, shall be referred until and unless specific reference is made to the other tax cases. 04. The appellant/assessee has preferred this appeal (Tax Case No.98/10) on the following substantial questions of law: "1. Whether survey u/s 133A can be conducted at Airport on a person getting out of aircraft instead of search u/s. 132(1)(B)(iia) exclusively provided for such circumstances and if not, whether the survey and all the subsequent proceedings which followed such survey are valid, specifically keeping in \ view the law laid down by the Hon'ble Supreme Court in the \ case of Union of India Vs. Ajit Jain (2003) 260 ITR 80 (SC)? •n> 1% 2. Whether in the facts and circumstances of the case, the assessment order was made on the basis of instructions and dictates of other authorities and if so whether such assessment is not bad in law? 3. Whether the order of the Id. Tribunal is perverse with respect to restoring the issue of addition of Rs.24,85,000/- being cash found in the possession of the appellant, particularly when the sources of the same were satisfactorily explained and when the addition was made without any corroborative material? 4. Whether the order of the learned Appellate Tribunal, in the facts and circumstances of the case, is perverse with respect to treating various persons as benamidars of Shri Trilok Singh Dhillon, a co-partner, without disputing the genuineness of the firm, which has advanced the money, without questioning the genuineness of sources of the money advanced, when the borrowings were interest bearing, when the interest income was separately assessed in the hands of the firm/other partners, when the other persons were not treated as benamidars of the other partners who stand on the same plank as the appeltant with respect to their capital contribution in the firm and loaned to the appellant, when the Excise License was issued by the Excise Department in the names of different persons, when the Excise Department certified the execution of license by them and when those persons owned the business and offered the income to tax in their individual capacity? 5. Whether the ITAT is legally correct in confirming the addition of Rs.22,13,218/- made u/s. 68 as unexplained cash credit, especially when the gift was received with the rider that if the same was not recognized as gift for any reasons, the same shall be returnable to the donor, whose identity and creditworthiness and genuineness of the transaction were substantiated by the appellant? 05. Briefly stated, facts of the case are that on 24th August, 2004 assessee was carrying Rs.24,85,000/- in cash white travelling from l^ lc) Mumbai to Raipurby flight. Information to this effect was received from the Investigation Wing of Bombay. hle was intercepted at Mana Airport and his statement was recorded at the Airport. Later on, survey under Section 133A of the Income Tax Act, 1961 (in short "the Act") was conducted in the business premises ofthe assessee. In his statement, the assessee admitted that the cash found in hisbrief case is his income from undisclosed sources. Thereafter, survey was converted into search and the cash was seized. However, assessee retracted his statement by filing an affidavit on 7th December, 2005 wherein he stated that he surrendered the entire amount of Rs.24,85,000/- as his unexplained income for the assessment year-2005-06 since he was compelled by the income tax authorities. His explanation that he withdrew the above sum from his wife's cash balance from M/s Carole Barter (P) Ltd. was disregarded. The assessee filed return of income for the assessmenf year 2005-06 on 23rd November, 2006 showing total income of Rs.28,94,020/- and agricultural income of Rs.85,000/- and the assessment was completed on a total income of Rs.5,68,78,983/-. This assessment foltowed the assessment under Section 153A for the preceding six assessment years. The AO also issued notice under Section 153C read with Section 153A of the Act on 16.2.2005. An objection was raised by the assessee on the ground that the above notices were issued without requisite satisfaction and subsequently, the Objection regarding lack of jurisdiction was agitated before the Commissioner, Income Tax (Appeals) {in short "CIT(A)"} under Section 144. However, assessee filed return of income under protest. The AO f/^ 2LO issued notices under Section 143(2) and 142(1) and again issued another notice under Section 1 53A read with Section 1 53C on 4.9.2006. 06. The AO did not entertain explanation of the assessee through affidavit sworn on 7 December, 2005 on the ground that it was offered after 16 months and from the statement of the notary, it is clear that the affidavit is an afterthought. Contention of the assessee that there is no material to show that the assessee earned undisclosed income, which was found during the course of search, it was held that the assessee was engaged in liquor business in benami names, as detailed in the assessment order for the assessment year 1999-2000, which goes to show that the assessee is making income from undisclosed sources. The stand of the assessee was inconsistent. The assessee was not aware about the place of availability of books of account of M/s Carol Barter (P) Ltd., ofwhich he is the principal Director. Accordingly, his explanation that the cash amount seized from him is cash balance which he had withdrawn from M/s Carol Barter (P) Ltd. in connection with purchase of some property at Mumbai, has been rejected, and the amount of Rs. 24,85,0007- was assessed as undisclosed income of the assessee. The AO by reference to assessment order of the assessment year 1999-2000 rejected the claim of agricultural income of Rs.85,000/- and also assessed income of 35 benamidars of Rs.4,72,31,3107- in the hands of the assessee on substantive basis. The expenditure of Rs.18,41,758/- being amount of bills of Adarsh Service Station, Supela, Bhilai, seized during search proceedings issued in the name of different persons, has been assessed in the hands of assessee as unexplained expenditure with a [^ ^r finding that the same was unexplained expenditure of the assessee through benamidars. Similarly, an amount of Rs.18,096/-, on the basis of details mentioned in three papers found from the room of Manoj Chelak, and Rs.22,13,218/- received by the assessee as gifts from Parminder Singh Bains ($25000) and Shri Deepak Kumar ($26100) have been added under Section 68 as unexplained cash with an observation that the assessee has failed to furnish confirmation or any evidence regarding relation or creditworthiness ofthe donors. Depreciation of Rs. 1,22581/- claimed by the assessee on Qualis vehicle h^s also been rejected on the ground that looking to the nature of income, it cannot be said that the vehicle was used for the assessee's business purpose. Accordingly, assessment was completed at Rs.5,68,78,983/- under Section 153A. It has been also directed to charge interest under Section 234A, 234B & 234C and separate penalty proceedings under Section 271 (1 )(c) of the Act. 07. The assessee preferred appeal against the above order of the AO. The CIT(A) rejected the objection of the assessee regarding conducting survey under Section 133Aon the person ofthe assessee at Raipur Airport and converting the survey into search under Section 132 of the Act and contention of the assessee that assessment was not done independently by the AO, but at the instructions and dictates of other authorities. CIT(A), however, deleted addition of Rs.24,85,000/- which was seized from the assessee at Airport by accepting his explanation in this regard and further deleted addition of Rs.85,000/- and directed the AO to treat the above incomeas agricultural income. The Commissioner also deleted the addition of Rs.4,72,31,310/-, which ^; 2.2. was added as undisclosed income allegedly earned in the names of benamidars. Referring to the reasons detailed in the appeal order for the assessment year 2002-03, the addition has been deleted and the AO has been directed to assess income determined in the cases of those persons in their respective hands on substantive basis, as the income has already been assessed in their hands on protective basis. The addition of Rs. 18,41,7587- on account of unexplained expenditure on fuel purchase, has been further deleted by reference to the discussions in the appeal order for the assessment year 2004-05. The addition of Rs.18,096/- made on accountof Supela Bar Collection on 16.8.2004 has been further deteted on the ground that necessary elements in respect of benami transaction have not been established. However, addition of Rs.22,13,218/- made on account of NRI gifts has been confirmed, and disallowance of depreciation claimed at Rs.1,22,581/- has been set aside and the AO has been directed to allow the depreciation after disallowing 1/5 for personal purposes. 08. Revenue, assessee as well as cross objectors (benamidars) preferred separate appeal against the order of the CIT(A) passed for each assessment year, and the Tribunal has disposed of all the appeals by a common order in the following terms: (01) Rejecting the objection of the assessee and confirming the order of both the forums below against the initiation of survey under Section 133A at the Airport, it was held that scope of survey under Section 133A includes verification of cash with reference