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Case Law Details

Case Name : Dharmraj Prasad Bibhuti Vs ITAT (Patna High Court)
Appeal Number : Miscellaneous Appeal No. 245 of 2008
Date of Judgement/Order : 08/08/2019
Related Assessment Year :
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Dharmraj Prasad Bibhuti Vs ITAT, Patna (Patna High Court)

Section 132 (4A) of the I.T. Act provides that where any books of Accounts, other documents, money etc. is found in possession or control of any person in course of search, it may be presumed that the same belongs to such person. It is apparent from the facts of the present case that not only has the seized cash been found from the house of Deo Lal Sah, father-in-law of the appellant, the said Deo Lal Sah in his written statement has also claimed ownership of the said cash. Thus, even in law as per section 132 (4A) of the I.T. Act the cash seized at the Lohanipur residence would be presumed to belong to Deo Lal Sah and not the appellant.

As the seizure of the cash has taken place in the house of Deo Lal Sah, who happens to be the father-in-law of the appellant and resides at Lohanipur, whereas the appellant resides at Machuatoli. Thus, even with the assistance of the said section 110 of the Evidence Act, the seized cash cannot be presumed to be that of the appellant as he was not in possession thereof, and as such the onus of proving that he is not the owner would also not be on the appellant.

Having considered the submissions made on behalf of the appellant and the respondents and on going through the materials available on the record of the case, we, in absence of any evidence present connecting the money seized with the appellant, come to the following conclusions :

(i) The cash found and seized in course of search on 29.01.2002 at the East Lohanipur residential premises of Deo Lal Sah (father-in-law of the appellant) belongs to Deo Lal Sah alone and not the appellant.

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