Cit Meerut Vs. Dharmendra Kumar

counsels: a.n. mahajan for the revenue m. manglik for the assessee. head note: income tax income from undisclosed sources--addition under section 69bpayment of alleged 'on money' on purchase of plot of landthe assessee purchased a plot of land from |s| and |b|. before the ao the |s| stated that in addition to the price shown in sale deed certain 'on money' was paid. on the basis of said statement the ao made addition in assessee|s hands. the first appellate authorities deleted the addition on the ground addition merely on statement of |s| without any other independent evidence was not justified. however, the tribunal restored order of the assessee.held: on the basis of statement of one of the vendors addition for 'on money' could be made. income tax act, 1961 s.69b in the allahabad high court r.k. agrawal & prakash krishna, jj. - indian penal code, 1860 [c.a. no. 45/1860]. section 302; [m.c. jain, r.c. deepak & k.k. misra, jj] murder plea as to accused being minor school register and transfer certificate not proved before court according to law held, it has to be ignored and question of age is to be determined on other evidence and circumstances surfacing on record. age determined on the basis of x-ray plates and report prepared by c.m.o., is the correct age of accused. accused was declared to be child on the date of commission of offence of murder. however, considering fact that now accused was around 41 years, he cannot be sent to approved school. accused was directed to pay fine of rs.25,000/- under section 302 i.p.c., amount of fine was directed to be paid as compensation to wife of deceased. mohammadorderthe income tax appellate tribunal, delhi, has referred the following question of law under section 256(2) of the income tax act, 1961 (hereinafter referred to as 'the act') for opinion to this court:'whether, on the facts and in the circumstances of the case, the income tax appellate tribunal had any material to confirm the order of the appellate assistant commissioner deleting the addition of rs. 20,588 made by the income tax officer as assessee's income from undisclosed sources ?'2. briefly stated the facts giving rise to the present reference are as follows:the reference relates to the assessment year 1982-83.3. the respondent-assessee has been assessed to the income-tax in the status of an individual. during the relevant accounting period, the respondent-assessee had purchased a plot of land measuring 139.58 sq. mts. situate in mansarover colony, meerut from shri s.c. goel and mrs. bimla goel. a search was conducted by the income-tax department at the instance of said vendors. according to the sale deeds executed by the said vendors in favour of the respondent-assessee, the land was sold at the rate of rs. 5 per sq. mt. however, a sum of rs. 20,588 has been paid over to the said vendors over and above the price shown in the sale deed being on-money. the amount of rs. 20,588 was added to the respondent's income as income from undisclosed sources. it may be mentioned here that before the assessing officer mr. s.c. goel has been cross-examined who withstood his earlier statement regarding the giving of on-money by the respondent-assessee. feeling aggrieved the respondent-assessee preferred an appeal before the appellate assistant commissioner who deleted the addition on the sole ground that the amount could not be added merely on the statement of shri s.c. goel without any independent evidence. the appellate assistant commissioner had relied upon the decision in the case of smt. uma rastogi being appeal no. 67/cc/mrt/87-88, dated 5-1-1988. the revenue,.....