Jharkhand High Court
Rajmeet Singh vs Income Tax Officer on 8 October, 2020
Author: Aparesh Kumar Singh
Bench: Aparesh Kumar Singh, Anubha Rawat Choudhary
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Tax Appeal No. 01 of 2020
Rajmeet Singh --- --- Appellant
Versus
Income Tax Officer, Ward -2(3), Ranchi --- --- Respondent
.......
CORAM: HON'BLE MR. JUSTICE APARESH KUMAR SINGH HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY Through Video Conferencing For the Appellant : M/s Biren Boddar, Sr. Advocate, Mahendra Kumar Choudhary, Manav Poddar and Rakhi Sharma, Advocates For the Respondent : Mr. Rahul Lamba, Advocate 06/08.10.2020 Heard learned Senior Counsel for the appellant Mr. Biren Poddar assisted by learned counsel Mr. Mahendra Kumar Choudhary and Mr. Rahul Lamba, learned counsel representing the Income Tax Department.
This appeal shall be heard on the following substantial question of law:
"Whether under the facts and circumstances and in law, the learned Tribunal is justified in confirming the addition of about Rs. 16,50,000/- being the amount found credited in the bank pass book / bank statement of the bank in the name of the appellant, as unexplained cash credit of the appellant under Section 68 of the Income Tax Act 1961".
In the meantime, call for the records from the concerned Tribunal / Office in connection with:
1. Appellate order dated 27.08.2019 passed by the Income Tax Appellate Tribunal Ranchi Bench, Ranchi in ITA No. 189/ RAN/2018;
2. order passed in appeal no. CIT (A), Ranchi/ 10098/2016-17 dated 16.03.2018 by the Commissioner of Income -Tax (Appeals), Ranchi; and
3. assessment order dated 30.03.2016 for the assessment year 2013-14 passed by the Income Tax Officer, Ranchi.
(Aparesh Kumar Singh, J.) (Anubha Rawat Choudhary, J.) A.Mohanty