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RAJENDRA SINGH versus COMMISSIONER OF INCOME TAX, AGRA

High Court of Judicature at Allahabad

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Rajendra Singh v. Commissioner Of Income Tax, Agra - INCOME TAX APPEAL No. 187 of 2006 [2006] RD-AH 15783 (11 September 2006)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Income Tax Appeal No. 187 of 2006

Hon'ble Sushil Harkauli, J.

Hon'ble Vikram Nath, J.

The assessee claims to have purchased about 800 square metres of land with a constructed building in the city of Agra for a sum of Rs. 15 lakhs. By the impugned order, the Income Tax Appellate Tribunal has remanded the matter to the Assessing Officer overruling the order of the C.I.T. (Appeals) by which the C.I.T. (Appeals) had deleted the addition of Rs. 28,06,732/- to the income of the appellant.

We have examined the questions of law mentioned in the memo of appeal before us. We have also gone through the decision of the Supreme Court in the case of K.P. Varghese Versus Income Tax Officer, (1981) 131 I.T.R. 597. These question of law and the decision of the Supreme Court can not apply unless facts are explored by the Assessing Officer as directed by the Income Tax Appellate Tribunal.

We are of the opinion that there is a serious variance on facts between the versions given and, therefore, the matter does call for a further serious and detailed factual probe as directed by the Income Tax Appellate Tribunal. We, therefore, decline to interfere in the matter. The appeal is accordingly dismissed.

Dated: 11.9.2006

AM/-


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