- (1.) These three appeals relating to Shri Mohmed Rafiqbhai Ghoghabon, M/s Appollo Hotel, Bhavnagar and Shri Mohmed Nadeem involved common points and are therefore disposed of by a common order for the sake of convenience.
(2.) All the three appeals are first appeals directed against separate orders (it. 19-3-1998, passed by the Assistant Commissioner, Inv. Cir. 1, Bhavnagar under section 158BD read with section 158BC of the Income Tax Act, 1961.
(3.) Briefly the facts are that all the three assessees along with Smt. Mumtazbanu Mohmed Rafiqbhai Ghoghabori were regularly assessed to income-tax by the Income Tax Officer, Ward-5, Bhavnagar. There was a survey conducted by the officers of the IT department on 2-8-199 at the business premises of Smt. Mumtazbanu Ghoghabori-Proprietor of Manali Restaurant and Hotel White Rose. Smt. Mumtazbanu Ghoghabori is a wife of Shri Mohmed Rafiqbhai Ghoghabori who holds general power of attorney for doing business on behalf of Smt. Mumtazbanu Ghoghabori, M/s Apollo Hotel, Bhavnagar is a registered partnership, firm comprising of 8 members which include Shri Mohmed Rafiqbhai Ghoghabori and his relations. Mohd. Nadeem Ghoghabori is son of Sint. Murntazbanu Ghoghabori.;