- (1.) THESE two appeals arise out of joint order dated 29.4.1999 (Annexure P -3) passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as, the Tribunal) in ITA Nos.432/Chandi/92 and 493/Chandi/93 pertaining to assessment years 1989 - 90 and 1990 -91.
(2.) SINCE a common question of law is involved in both these appeals and these appeals pertain to the same assessee, they have been taken up for adjudication together. However, for convenience and clarity, facts are being taken from appeal No.111 of 1999.
(3.) THE assessee is engaged in supply and maintenance of sophisticated electronics equipment. He filed his return of income tax for the assessment year 1989 -90 on 30.10.1989 declaring his income as Rs.24,34,593/ - which as per revised return was changed to Rs.20,62,310/ -. Pursuant to notice issued under Section 148 of the Income Tax Act, 1961 (for short, the Act) on 31.5.1991, the assessee had filed his revised return on 1.7.1991 finally declaring his income as Rs.26,66,840/ -. Thereafter, notices under Section 143(2) and 141(1) of the Act were served. The Assessing Officer (hereinafter mentioned as, the AO) after finalizing the assessment vide assessment order (Annexure P -1) made an addition of Rs.1,74,484/ -, interalia, on account of commission paid to one Anil Kumar Gupta.;