AJAY KUMAR MITTAL, J. - (1.) THIS order will dispose of Income Tax Appeal Nos. 148 of 2004 and 435 and 436 of 2006, as similar questions have been claimed therein. The facts have, however, been taken from Income- Tax Appeal No. 148 of 2004.
(2.) THIS appeal under Section 260A of the Income-tax Act, 1961 (for short "the Act'") has been filed by the assessee against the order dated 10.12.2003, passed by the Income Tax Appellate Tribunal, Chandigarh Bench (A), Chandigarh (in short "the Tribunal") in ITA No. 411/CHANDI/98 in respect of the assessment year 1993-94. The assessee has claimed the following questions for determination by this Court: 1(a) Whether under the facts and circumstances of the case the Tribunal and the authorities below were justified in not adjudicating the legal ground of appeal challenging the very issuance of notice u/s 148 being bad in law which goes to the foundational aspect of the dispute? (b) Whether under the facts and circumstances of the case the assessment made u/s 148 was justified without having communicated the reasons recorded for initiating and completing the reassessment proceedings. 2. Whether under the facts and circumstances of the case the tribunal was justified in upholding the addition on the wrong and mis-appreciation of arguments and evidence by having adopted the wrong assumption of facts and devoid of legal force to stand. 3(i) Whether under the facts and circumstances of the case and on the true and correct interpretation of the facts and evidence the tribunal was justified in upholding the addition on the estimated basis relying on the documents and material not having reasonable and rational nexus with the additions made. (ii) Whether under the facts and circumstances of the case the Tribunal was justified in upholding the addition by making multiplication of the receipts being dehors the material available. (iii) Whether under the facts and circumstances of the case and on the true and correct interpretation of the facts and evidence the tribunal was justified in relating back the documents for upholding the addition on the basis of statement taken 4 years later than the completed and concluded assessment.
(3.) BRIEFLY stated, the facts necessary for adjudication as narrated in the appeal are that the appellant- assessee is a Lecturer and derives income from salary, interest accrued on the deposits made and also a small income from royalty from the books. His wife is a teacher in Government School. On 12.5.2004, the premises of the appellant were searched by the income tax authorities in the wake of an allegation that he was engaged in giving private tuitions and had an additional income there from which he had not been declaring in the return of income. Certain documents were seized during the course of the search of the premises. On the basis of that material, and after complying with the requirement of issue of notice under Section 148 of the Act, the assessing officer vide order, Annexure A-3, made additions to the income of the assessee for the assessment years, 1991-92, 1992-93 and 1993-94, which are as under: JUDGEMENT_1189_TLP&H0_2011.htm The matter went up to the Commissioner of Income Tax (Appeals), [hereinafter referred to as "CIT(A)"]. The said appellate authority partly upheld the order of the assessing officer, vide order dated 28.1.1998, Annexure A-2. The Revenue and the appellant- assessee preferred appeals before the Tribunal. The Tribunal while partly allowing the appeal of the Revenue ordered the addition of Rs. 98,900.00 as against Rs. 49,450.00 sustained by CIT(A), which the appellant is now disputing in this appeal, alleging that the same was without any basis or material on record. The Tribunal dismissed the appeals of the assessee whereas partly allowed those preferred by the Revenue, vide order dated 8.8.2002, Annexure A-4. This is how the assessee is in appeal before us.;