CIT Vs. Sunita Dhadda (Supreme High Court)
HELD by the Supreme Court:
We do not find any ground to interfere with the impugned order. The special leave petition is, accordingly, dismissed.
Held by the Rajasthan High Court:
5. Counsel for the respondent has relied upon the following judgments :-
“1. CIT VS. Dinesh Kumar Sharma, ITA No.14/2005 decided on 24.04.2017 holding as under:-
4. We have heard the learned counsel for the appellant.
4.1 However, the Tribunal while considering the case, held as under:-
7. By considering the totality of facts and circumstances of the case, it appears that the lower authorities presumed that the above mentioned properties belong to the assessee. But they have not verified in whose name these properties are recorded in the record of the Municipal Council/JDA or any other agency of the Government. It appears that the lower authorities made the addition by adopting short-cut method in the name of the assessee without verifying the record. No case is made out about the benami transactions by the lower authorities. In these circumstances, we deem it fit to set aside both the orders of the lower authorities and restore the matter back to the AO to examine the issue from the record of the Municipal council/JDA or any Government agency.
