under:
S.No. Place Gross Net Wt. Value
Wt.
1. Locker No. 60 of Bank of 2679.920 2032.810 43,33,352.00
Rajasthan ... Panchnama dated
09.06.2011.
S.No. Place Gross Wt. Net Wt. Value
1. Locker No. 60 of Bank of 1867.420 1188.810 28,84,171.00
Rajasthan
silver utensil of Rs.22,750/- were found from locker no 270 with
UTI Bank, Gotry Road, Baroda. It is important to note that ... said locker was having first name as Mrs. Poonam H Keshwani,
wife of the appellant and Haresh A Keshwani, appellant as
second name. The valuation
Income Amount
1 Interest `11,85,266/-
2 Locker Rent `11,237/-
3 Ambulance Rent `1,40,230/-
4 MSEB Bill Commission ... Nashik is not justified in
taxing the income on account of Locker Rent, Ambulance Rent,
Commission on collection of MSEB bills and Health Club Fees
facts are - a search was conducted on 08-09-2009 in Bank
locker no. 1004 standing in the name of one Shri Govind Dev/Shri ... 153C by contending that:
1. Search was conducted on a locker no. 1004 dated 08.09.2009
standing in the name of Shri Govind and Shri
cash sums of Rs. 74 lacs and Rs. 80 lacs from bank
locker nos. 96 and 102, HDFC Bank, Punchvati branch, Ahmedabad
respectively. These assessees ... same reached in
the assessee's bank locker. The Assessing Officer did not agree to
this contention. He observed that neither the assessee
taxable wealth on account of surrender of
the cash found in locker with Syndicate Bank, DP Gupta. Karol Bagh
New Delhi."
3. The brief ... During the course of search Rs. 30 lakhs were found in
the locker No. 216 in the name of the assessee with syndicate bank, Karol
weighing 185 gms valuing Rs. 1,49,000/-
was found from the locker No.517 with Canara Bank. Thus in total 631.89
gms jewellery ... were given
against the operation of bank locker of the assessee with regard to locker
no.517 with Canara Bank, Tagore Park, Model Town
logic or
rationale to extend the prohibitory order for a locker which had no
contents and nothing was found in the said locker. The Revenue ... case. The
Tribunal in the order has held that the locker was first operated on
09-01-1999 and the same was found empty. Therefore
filed by the Appellant,
seeking information on thirteen points regarding availability of lockers in the Shalimar
Bagh Branch, Delhi and related issues, came up today ... Respondents stated that the Appellant had taken the issue of lockers to the Banking
CIC/SH/A/2014/002363
Ombudsman also and he was informed
course of search operation,
cash of `15,60,000/- was found in locker No.299 of ICICI Bank, R.H.
Branch, Chennai. The assessee also ... Bank and Lakshmi Vilas Bank and the same was kept in the
locker.
3. The Ld. representative for the assessee further submitted
that there
