U.B.S. Bedi, Judicial Member - (1.) THESE are two appeals of the revenue directed against the combined order of CIT(A)-XII, New Delhi dated 5-10-1990 relating to assessment years 1984-85 and 1986-87 in the case of same assessee. THESE are being disposed off by a consolidated order as facts and points at issue are identical.
(2.) Facts are like this that original assessment for both the assessment years under appeal were completed under section 143(1). Subsequently, the Assessing Officer reopened these assessments on the basis of certain information and discrepancies coming into here possession and found during the course of assessment proceedings for the assessment year 1987-88. These proceedings were initiated by issuance of notices under section 148 on 27-5-1988 by invoking provisions of section 147(a) of the Income-tax Act. No returns were filed in response to these notices issued under section 148 of the Income-tax Act by the assessee and rather the assessee challenged the service of these notices issued under section 148, Taking this fact into consideration that notice under section 148 dated 27-5-1988 for both these years were not admitted to have been served upon the assessee, therefore, subsequently, on 1-9-1989, Assessing Officer issued fresh notices under section 148 again for each of the two assessment years after obtaining necessary approval from the competent authority. The assessments for both these years were completed on 28-2-1990 after giving due opportunity to the assessee and the assessee aggrieved by these assessments had filed appeal before the CIT(A) and challenged legal aspect of issuance of second notice under section 148 during the pendency of re-assessment proceedings in pursuance of first notice dated 27-5-1988. Besides this it challenged assessment of merits also and following pleas were raised : 1. Assessment orders by ITO are illegal and bad in law, and same should be quashed. 2. Re-opening of assessment is without application of mind, arbitrary and illegal, therefore, should be quashed. Addition made by Assessing Officer are based on surmises and conjectures.
(3.) ADDITIONS made in respect of bogus purchase are against the facts and circumstances of the case.;