Case Law Details
Gaus Mohammad Vs ITO (ITAT Allahabad)
Assessing Officer as well as the CIT(A) doubted the genuineness of the Will in question without conducting any enquiry or examination of the genuineness. The assessee has produced the affidavit of one of the attesting witness of the Will to prove the Will executed by his father. Therefore, it is manifest from the record that the entire issue of addition is dependent on the existence and genuineness of the Will of the father of the assessee which was produced by the assessee during the appellate proceedings before the CIT(A) but the same was not accepted by the authorities below without conducting any verification or enquiry. To ascertain the genuineness of the Will, the Assessing Officer was required to verify the genuineness of the signatures of the father either from the undisputed record bearing his signature or otherwise by examination of the attesting witnesses or any other relevant material. Hence, in the facts and circumstances of the case, the matter is set aside to the record of the Assessing Officer to re-adjudicate the same after conducting a proper enquiry regarding the genuineness of the Will. Needless to say, the assessee be given an appropriate opportunity of hearing before passing the fresh order.
FULL TEXT OF THE ORDER OF ITAT ALLAHABAD
This appeal by the assessee is directed against the order dated 02.07.2020 of CIT(A) for the assessment year 2011-12. The assessee has raised the following grounds:-
“1. BECAUSE ld. CIT(A) has erred in law and on facts in dismissing the appeal by upholding the validity of reassessment order dated 11.03.2016 as also the addition of Rs. 16,51,000/- made therein.
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