The DCIT, Central Circle-1(4), Chennai v. Rajamani Gobinath
Parties Involved
Facts Summary
The assessee, Rajamani Gobinath, runs a proprietorship concern named M/s Skyway Associates, which undertakes contract work for underground cables. A search action under section 132(4) of the Income Tax Act, 1961, was conducted on the premises of Shri CP Anbunathan on 22.04.2016, where several diaries and account books were seized. Subsequently, a search was conducted on the assessee's premises on 10.05.2016, but no incriminating material was found. The Assessing Officer (AO) issued notices under section 153C of the Act, alleging that the assessee received coal commission on behalf of Shri N R Viswanathan. The assessee denied these allegations, and the Commissioner of Income Tax (Appeals) deleted the protective additions made by the AO. The Revenue appealed this decision, and the assessee filed cross-objections.…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the material seized from third parties pertains to the assessee and justifies the protective assessment.
Judgment Outcome
Decided in favour of Partly Assessee / Partly Revenue.
Precedents Relied Upon
1 precedent cited in this judgement.
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