The Tax Publishers2020 TaxPub(DT) 3877 (Jp-Trib)

IN THE ITAT, JAIPUR BENCH

RAMESH C. SHARMA, A.M. & VIJAY PAL RAO, J.M.

Mangi Lal Kandoi v. DCIT

ITA Nos. 1309, 1090, 1091, 1168, 1306, 1307/JP/2018

7 September, 2020

Assessee by: S.L. Poddar, Advocate

Revenue by: Amrish Bedi, CIT-DR

ORDER

R.C. Sharma, A.M.

These are the appeals and cross appeal filed by the assessee and the revenue against the separate orders of learned Commissioner (Appeals)-IV, Jaipur dated 1-11-2018 and 4-9-2018 for the assessment years 2010-11 to 2014-15 respectively in the matter of order passed under section 143(3) read with section 153A and 245HA of the Income Tax Act, 1961 (in short, the Act).

2. In all these appeals and cross appeal, common issues are involved, therefore, for the sake of convenience and brevity, a common order is being passed.

3. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. Rival contentions have been heard and record perused. Facts in brief are that the assessee is an individual and derived income from salary and other sources during the years under consideration. A search was conducted on 18-7-2012 in the case of the assessee group. The assessee is head of family so he undertaken to pay all the due taxes and also undertake other responsibilities. The search was conducted on 18-7-2012. During the course of search in the statement recorded under section 132(4) of the Income Tax Act, 1961 the assessee has admitted total surrendered of Rs. 15.89 Crores in the hands of all the family members. The details of surrender admitted are as under :--

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