Genuineness of a Will has to be ascertained before disregarding the same: ITAT Allahabad

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Genuineness of a Will has to be ascertained before disregarding the same: ITAT Allahabad 

Shri Gaus Mohammad (ITA No. 104/Alld/ 2020)

Facts:

  1. Assessing Officer (AO) conducted an enquiry and the assessee had revealed the fact that he sold an urban agriculture land for a consideration of Rs. 19,01,000/- which was deposited in his bank account and so the AO in his order taxed it as capital gains.
  1. The assessee took different stand before the CIT(A) and explained the source of deposit of Rs. 18,00,000/- as received from his deceased father who died on 06.01.2011 leaving behind the said cash alongwith the Will.
  1. The CIT(A) declined to accept the Will and held the same as bogus or not genuine and an afterthought, even though the witness in his affidavit had certified the Will.

ITAT Allahabad held as under:

  1. CIT(A) doubted the genuineness of the Will in question without conducting any enquiry or examination of the genuineness.
  1. To ascertain the genuineness of the Will, the AO was required to verify the genuineness of the signatures of the father either from the undisputed record bearing his signature or otherwise by examination of the attesting witnesses or any other relevant material.
  1. Hence, in the facts and circumstances of the case, the matter is set aside to the record of the AO to re-adjudicate the same after conducting a proper enquiry regarding the genuineness of the Will.

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