Recently, in Samta Khinda vs. ACIT, the Appellate Tribunal decided on 29/11/2016, some of the grounds raised were that the CIT (A) had grossly erred in law and on the facts of the case in confirming the addition of Rs. 96 lacs in the hands of the assessee as unaccounted income from undisclosed sources in terms of Sec 69/698/69C of the Income Tax Act, 1961(herein referred to as ‘the Act’) where there was no corroborating evidence of the figure of Rs 96 lacs mentioned on the loose paper and in applying Section 292C of the Act merely because some papers were found from the premises of the assessee while ignoring vital facts and contentions of the assessee and in confirming the addition of Rs 5.67 lacs in the hands of the assessee as unexplained jewellery under section 69B of the Act.
1) C. K. Subramonia Iyer vs. T. Kunhikuttan Nair - AIR 1970 SC 376 2) R. D. Hattangadi vs. Pest Control (India) Ltd. - 1995 (1) SCC 551 3) Baker vs. Willoughby - 1970 AC 467 4) Arvind Kumar Mishra v. New India Assurance Co.Ltd. - 2010(10) SCALE 298 5) Yadava Kumar v. D.M., National Insurance Co. Ltd. - 2010 (8) SCALE 567) 5. The heads under which compensation is awarded in personal injury cases are the following : Pecuniary damages (Special Damages) (i) Expenses relating to treatment, hospitalization, medicines, transportation, nourishing food, and miscellaneous expenditure. (ii) Loss of earnings (and other gains) which the injured would have made had he not been injured, comprising : (a) Loss of earning during the period of treatment; (b) Loss of future earnings on account of permanent disability. (iii) Future medical expenses. Non-pecuniary damages (General Damages) (iv) Damages for pain, suffering and trauma as a consequence of the injuries. (v) Loss of ...
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