Case Law Details
Hira Lal Kadlabju Vs ACIT (ITAT Amritsar)
wo separate appeals were filed by different assesses against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2001-02. The appeals were filed against the order passed by the Income Tax Officer under section 143(3) of the Income Tax Act, 1961.
Both appeals dealt with similar facts and issues, so they were heard together and a common order was passed for convenience. The lead case was identified as ITA No. 28/Asr/2023.
The appellant raised several grounds, challenging the addition made by the assessing officer, the lack of proper consideration of facts and records, the absence of a speaking order, and the reliance on a plain paper denial statement as evidence.
The background of the case involved a search conducted by the Central Bureau of Investigation (CBI) where cash was found at the premises of the appellant, Hira Lal Kadlabju. The assessment was completed with additions based on the cash found. The appellant claimed that the cash belonged to his son-in-law, Anish Bhan, and submitted a statement and acceptance letter from his son-in-law to support his claim. Another addition was made in relation to the sale proceeds of a house property.
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