Assistant Commissioner Of Income Tax, Central Circle-1, Patna v. Shri Brij Kishore Prasad Oh

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.469 of 2009 ====================================================== Assistant Commissioner Of Income Tax, Central Circle-1, Patna .... .... Appellant/s Versus Shri Brij Kishore Prasad OH-7, Nigahi Project Northern Coal Field Ltd. Sidhi (M.P.) Postal address 812-813 Mitra Mandal Colony, Phulwari Sharif, Patna .... .... Respondent/s ====================================================== Appearance : For the Appellant/s : Mr Harshwardhan Prasad, Sr. Standing Counsel Mr. Archana Sinha, Jr. Standing Counsel For the Respondent/s :Mr Alok Kumar Sinha-1, Advocate Mr Bhola Kumar, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH and HONOURABLE MR. JUSTICE VIKASH JAIN ORAL ORDER (Per: HONOURABLE MR. JUSTICE SHIVA KIRTI SINGH) 13 17-04-2012 Heard learned counsel for the appellant and learned counsel for the respondent- assessee. On behalf of the Revenue which is appellant, a substantial question of law has been formulated that the Tribunal was not correct in deleting the addition of Rs.11,16,830/- made by the Assessing Officer on account of undisclosed income and investment. The addition in question was on account of investment in a house property in the name of the wife of the assessee and there is no dispute on facts that the said house was included in the declaration made by HUF consisting of father of the wife of the assessee under Voluntary Disclosure of Income Scheme (VDIS) 1997. The Department accepted the declaration under the VDIS sk and as such so far as the Revenue is concerned, at best the house property was held by HUF father of the assessee’s wife as Benami property in the name of his daughter. The Tribunal, in the facts of the case, was correct in deleting the said addition made in the income of the assessee. In the facts of the case, we do not find any substantial question of law for determination in this appeal. It is accordingly dismissed. (Shiva Kirti Singh, J) (Vikash Jain, J)