By The Bench: - (1.) THIS is an appeal by the department against the order of the CIT (A), Jalandhar, dated 5-3-2001, relating to the block period 1-4-1988, to 8-12-1998.
(2.) In this apptal, the department has taken the following grounds "1. That, on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred in law by holding that the additions made by the assessing officer do not represent undisclosed income for the purpose of block assessment. 2. That, on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred in law in deleting the addition of Rs. 7,86,400 made by the assessing officer on account of unexplained capital built-up by the assessee. That, on the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred in law in deleting the addition of Rs. 12,29,475 made by the assessing officer on account of unexplained investment in jewellery.
(3.) THAT, it is prayed that the order of the learned Commissioner (Appeals) be set-aside and that of the assessing officer be restored;