S. K. BAHADUR Vs. UNION OF INDIA

JUDGEMENT

(1.) These appeals filed by the appellant Mr. S.K. Bahadur have impugned the orders of the Tribunal dt. 28th July, 2006 and thereafter the subsequent order dt. 27th Feb., 2009. IT Appeal Nos. 363 of 2009, 532 of 2009, 533 of 2009 and 534 of 2009 have impugned the later order i.e. order dt. 27th Feb., 2009. The other appeals have impugned the order dt. 28th July, 2006. On 4th Dec., 1984 the Anti-Corruption Wing of the Central Bureau of Investigation (CBI) conducted a house search of the appellant. Incriminating documents were seized.

(2.) Since the assessment filed by the appellant for the asst. yr. 1985-86 was pending, the AO took into consideration the documents forwarded to him by the CBI and on that basis added certain incomes as unaccounted income of the appellant. The appellant preferred appeal before the CIT(A) as also before the Tribunal but was unsuccessful. Appeals impugning the order of the Tribunal were registered as IT Appeal Nos. 1604 of 2006, 1691 of 2006, 1692 of 2006 and 1693 of 2006. The order of the Tribunal was questioned on merits. The alternative argument was the challenge to the jurisdiction on the ground that since a criminal case was pending under the Prevention of Corruption Act, 1988, the IT authorities had no jurisdiction to pass assessment orders.

(3.) Simultaneously, the appellant had also filed a writ petition being Writ Petn. No. 9262 of 2006 raising the issue of want of jurisdiction on the part of the IT Department to proceed with the matter. Vide order dt. 26th May, 2006, the petitioner was permitted to withdraw the writ petition with liberty to raise all these issues before the Tribunal. On 12th June, 2006, an application was filed by the appellant before the Tribunal for deciding the issue of jurisdiction which was raised as a preliminary issue. This was on the strength of the order of this Court dt. 26th May, 2006. On 2nd July, 2008, this Court permitted the appellant to withdraw the pending IT Appeal Nos. 1604 of 2006, 1691 of 2006, 1692 of 2006 and 1693 of 2006 and again granted liberty to him to approach the Tribunal by filing an application under s. 254(2) of the IT Act. This application was accordingly filed by the appellant before the Tribunal. The Tribunal dismissed his application vide its order dt. 27th Feb., 2009.