Abdul Rehman Khatri v. Commissioner Of Income Tax

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 10 / 2006 Abdul Rehman Khatri ----Appellant Versus Commissioner Of Income Tax ----Respondent Connected With D.B.INCOME TAX APPEAL No. 12 / 2006 Abdul Rehman Khatri ----Appellant Versus Commissioner Of Income Tax ----Respondent _____________________________________________________ For Appellant(s) : Mr. Prakul Khurana for Mr. Sanjay JhanwarFor Respondent(s) : Mr. Anuroop Singhi _____________________________________________________ HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE MAHENDRA MAHESHWARI Judgment 21/03/2017 By way of these appeals, the assessee has challenged thejudgment and order of the Tribunal whereby Tribunal has allowedthe appeal of the department. 2.This court while admitting the appeals has framed followingsubstantial question of law:- Appeal No. 10/2006: Under the facts and circumstances of the case andin law whether the addition of Rs. 8,00,000/- in respect of alleged sale proceeds of capital assets wasjustified particularly when it has been held that therewas no such capital asset? Appeal No. 12/2006 Whether on the facts and in the circumstances of thecase the addition of Rs. 3,43,865/- being unexplainedcash can be sustained when the addition of Rs.8,00,000/- has already been made being unexplainedsale consideration of `Kholi’ and, thus undisclosedincome of the assessee? 3.We have heard counsel for the parties. 4.Taking into consideration the fact that Rs.8,00,000/-, if it istaken as an income, then addition of Rs.3,43,865/- is contrary toevidence on record which cannot be doubly taxed which was foundas income as per the finding of the tribunal it was out of theamount receipt of Rs.8,00,000/-. 5.In that view of the matter in Appeal No.10/2006, the issueis answered in favour of the department and the appeal standsdismissed. However, in Income Tax Appeal No.12/2006 the issueis answered in favour of the assessee and the same standsallowed. Both the appeals stand disposed of. A copy of this judgment be placed in each file. (MAHENDRA MAHESHWARI),J. (K.S. JHAVERI)ACTING C.J. BM Gandhi/ 23-24