1. Sunisha Impex (P.) Ltd. Vs. CIT, Writ Petition No. 2498 of 2013, Date of Order: 06.01.2014, High Court of Bombay
Commissioner
cannot transfer a case from one place to another on ground of
co-ordinate investigation without giving notice, personal hearing and
assigning reasons.
While
transferring the case on the ground of co-ordinated investigation, it is
incumbent upon the Commissioner to indicate the reasons why it is
necessary to transfer the case for the purposes of co-ordinated
investigation. It is not even remotely suggested by the revenue that it
was not possible for them to issue notice or grant personal hearing
before passing the impugned order. Therefore, on the above grounds of
breach of natural justice, i.e., not giving of notice, not giving a
personal hearing and passing the order without reasons, the impugned
order is set aside.
(Please click here for judgment)
2. CIT Vs. Babu Mohan Lal Arya Smarak Educational
Trust, IT Appeal Defective No. 118 of 2013, Date of Order: 07.11.2013,
High Court of Allahabad
Registration
granted under section 12AA could not be cancelled on basis of seized
documents, where in course of search carried out at assessee's premises,
certain documents were found indicating some receipt of cash against
admission of students in various courses run by assessee trust, in view
of fact that presumption under section 292C was rebutted by denial of
assessee as no evidence of actual receipt of donation or capitation fees
was found in search.
The Income Tax
Appellate Tribunal being the final Court of facts has recorded finding
of fact on the material found during search and seizure operation and
has come to conclusion that no evidence was found with regard to payment
of any money to the assessee trust. The presumption under Section 292C
of the Act was rebutted by denial of the assessee with no evidence of
actual receipt of on money/ donation/ capitation fees was found in
search. No incriminating evidence or corroborative evidence was found.
The order of Income Tax Appellate Tribunal records findings of fact,
which do not raise any substantial question of law to be decided by the
High Court.
(Please click here for judgment)
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