Brief of the case:
The Hon’ble Kerala HC in the case of Jose Kuruvinakunnel vs. CIT held that the I.T Act does not envisage double taxation and assessment should be in the hands of the right person and that there cannot two assessments for the same income.
Facts of the case:
- During the course of assessment proceedings, AO made an addition of Rs. 3,00,000/- for the deposit made by the assessee in the bank account of Mr. Francis Joseph (brother in law of the assessee).
- Joseph given a statement to DDIT (Investigation) that the account was operated by assessee using the cheque leaves signed by him.
- AO however, did not make available Mr. Francis Joseph for cross examination.
- The addition made by AO was confirmed by CIT(Appeals) as well as Tribunal on the ground that since the assessee himself has accepted that the account of Mr. Joseph was operated by him then there is no need to produce Mr. Joseph for cross examination.
- The assessee against the order of tribunal is appeal before High Court.
Contention of Revenue:
- Since the assessee has himself accepted the account of Mr. Joseph was operated by him, department is not bound to present Mr. Joseph for cross-examination.
- And since the account was operated by assessee the incomes are assessable in his hands as the assessee has not put forth any material to prove that the incomes should not be assessed in his hand.
Contention of Assessee:
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