- (1.) ALL the appeals have been filed by the Department under section 260A of the Income Tax Act. 1961, against the consolidated judgment and order dt. 13 -2 -2004, passed by the Tribunal, Allahabad in ITA Nos. 762/All/1999, 763/All/1999, 304/All/2002 and 305/All/2002, for the block period from 1 -4 -1986 to 13 -2 -1997.
(2.) ON 10 -7 -2009, a Co -ordinate Bench of this Court had admitted the Appeal Nos. 179 of 2004 and 18 of 2012, on the following substantial questions of law: "1. Whether the Hon'ble Tribunal has erred in law in disposing the Departmental appeals in ITA No. 726/A11/1999 and ITA No. 763/All/1999 and assessees appeals in ITA No. 304/All/2000 and ITA No. 305/All/2000 by common order holding that the Revenue and the assessees had taken common grounds of appeal in the respective appeals and cross -objections? 2. Whether Hon'ble Tribunal has erred in law in holding that the compilation Annex. 1 in the affidavit of Sri Vinod Saraf cannot be termed as additional evidence or information? 3. Whether Hon'ble Tribunal has erred in law in taking into consideration the compilation Annex. 1 in the affidavit of Shri Vinod Saraf filed by the assessee during the course of hearing which is contrary to the assessees own submission in the letter dt. 14 -9 -1998 filed before the assessing officer that the unexplained income entire block period has been determined on the basis of computation chart filed in support of the returned income? 4. Whether Hon'ble Tribunal has erred in law in directing for the computation of undisclosed income ignoring the grounds in the appeals in ITA No. 762/All/1999 and ITA No. 763/All/1999 and CO. No. 14/All/2000 and CO. No. 15/All/2000 filed by the assessees, which were restricted to the issues relating to the relief granted by the Commissioner (Appeals), Varanasi and the ground Nos. 3 and 4 of the cross -objection filed by the assessee requesting for accepting the peak investments shown by them in returned income and deletion of addition over and above the same? 5. Whether Hon'ble Tribunal has erred in law in issuing direction even if as a result of exercise of recomputation of undisclosed income as has been directed by us above, the computation goes below the returned income, the same has to be taken as it is while giving effect to this order, which is in violation of the provisions of section 158BC debarring the assessees from revising the return? 6. Whether the Hon'ble Tribunal has erred in law in exceeding the power given under section 254(1) of the Income Tax Act, 1961 by issuing the directions even if as a result of exercise of recomputation of undisclosed income as has been directed by us above, the computation goes below the returned income, the same has to be taken as it is while giving effect to this order, which is in violation of the provisions of section 158BC debarring the assessees from revising the return? 7. Whether Hon'ble Tribunal has erred in law in issuing directions for recomputation of undisclosed income on the basis of affidavit filed by Sri Vinod Saraf during the course of hearing before the Hon'ble Tribunal, which may have effect on the revising the returned income in contravention of the provisions of section 158BC? 8. The order of the Hon'ble Tribunal being erroneous in law and on facts deserves to be vacated and that order of the assessing officer to be restored -
(3.) ON 4 -9 -2009, a Co -ordinate Bench of this court had admitted the Appeal Nos. 8 of 2012 and 22 of 2012, on the following substantial questions of law: "1. Whether Hon'ble Tribunal has erred in law in setting aside and quashing the order of the assessing officer under section 154 of the Income Tax Act, 1961 dt. 4 -10 -2000 and the appellate order of the Commissioner (Appeals) dt. 14 -8 -2002? 2. Whether Hon'ble Tribunal has erred in law in setting aside and quashing the order of the assessing officer under section 154 of the Income Tax Act, 1961 dt. 4 -10 -2000 and the appellate order of the Commissioner (Appeals) dt. 14 -8 -2002 on the basis of a combined order in ITA No. 762/All/1999 and ITA No. 763/All/1999 and assessees appeals in ITA No. 304/All/2000 and ITA No. 305/All/2000? 3. The order of the Hon'ble Tribunal being erroneous in law and on facts deserves to be vacated and that order of the assessing officer to be restored." Both the assessees are the partners, so, the Tribunal has passed a consolidated order. Hence, we are also deciding all the appeals by this common order for the sake of convenience.;