Commissioner of Income Tax vs Nirmal Kumar Dugar

Heard the learned counsel for the parties.

The revenue has proposed the following question of law to be referred to this court :

"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in law in setting aside the question of addition of any amount by way of undisclosed income to the assessing officer for decision in the light of the findings and directions given by the Appellate Tribunal vide its order dated 7-6-1989 in ITA Nos. 401 to 403/JP/87 in the case of H.C. Bader for the assessment years 1972-73 to 1974-75 ?"

The admitted facts of the case are that for the assessment year 1973-74, an assessment order was made on 7-2-1976. Thereafter the assessment order was re-opened u/s 147(a) read with section 148 of the Income Tax Act and order has been passed on 6-3-1986. That order was challenged before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) set aside the assessment with the direction to reframe the assessment. Fresh assessment was again made by the Income Tax Officer on 15-3-1991. In the meanwhile, the set aside order was challenged by the department before the Income Tax Appellate Tribunal. The Tribunal has confirmed the view taken by the Deputy Commissioner (Appeals). In compliance of directions of Deputy Commissioner (Appeals), when third assessment order has been made in 1991 for the assessment year 1973-74. Now no justification to interfere in the order of the Tribunal, which has confirmed the order of Deputy Commissioner (Appeals) before 1991 and even consequential order has been passed which is also in challenge.

Considering these facts and the reasons given by the Tribunal, confirming the view taken by the Deputy Commissioner (Appeals), no referable question does arise. The reference application is accordingly disposed of.