| Case ID |
2df286fe-412d-4f4d-92cd-3b25cf440ffb |
| Body |
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| Case Number |
IT APPEAL No. 43 OF 2012 (O & M) |
| Decision Date |
Feb 18, 2014 |
| Hearing Date |
|
| Decision |
The appeal was dismissed as the findings of the Assessing Officer and the Tribunal were upheld. The Tribunal found that the assessee failed to demonstrate the genuineness of donations amounting to Rs. 11,26,000 collected on behalf of Baba Balwinder Singh. The absence of sufficient evidence and the inability to produce Balwinder Singh for cross-examination led to the conclusion that the donation claims were not credible. The court reiterated the burden of proof lies with the assessee in establishing the legitimacy of entries in their accounts, which was not satisfied in this case. |
| Summary |
This case revolves around an appeal by Ravinder Pal Singh against an order from the Income-tax Appellate Tribunal regarding the assessment year 2005-06. The primary issues were centered on the genuineness of donations claimed by the appellant and whether the Tribunal had erred in its findings. The appellant argued that the Tribunal ignored substantial evidence regarding donations collected from the UK Sangat for Gurudwara Sahib. However, the court upheld the Tribunal's decision, emphasizing the need for credible evidence to substantiate claims of cash credits under section 68 of the Income-tax Act. The ruling highlights the importance of proper documentation and the necessity of producing witnesses for cross-examination to validate claims of financial transactions. The case serves as a crucial reference for future tax disputes involving the legitimacy of donations and the burden of proof placed on the assessees. Keywords such as 'Income-tax Act', 'donations', 'tax appeal', and 'Punjab and Haryana High Court' are relevant for those researching tax law and appellate decisions. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
|
| Judges |
Ajay Kumar Mittal,
Mrs. Anita Chaudhry
|
| Lawyers |
|
| Petitioners |
Ravinder Pal Singh
|
| Respondents |
Commissioner of INCOME TAX
|
| Citations |
2014 SLD 2364,
(2014) 367 ITR 65
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
260A,
68,
143(1)
|