COMMISSIONER OF INCOME TAX Vs. SHAILENDRA MAHTO

JUDGEMENT

(1.) These appeals by the Revenue, Commissioner of Income Tax, Central-1, New Delhi, are being disposed of by this common judgment as identical and connected issues arise for consideration. The impugned order dated passed by the Income Tax Appellate Tribunal ("Tribunal", for short) is dated 2nd September, 2011 and is a common order to the five cases. By order dated 4th September, 2012, the following substantial questions of law were admitted for hearing:-

(2.) These appeals pertain to block assessment periods of ten years beginning from 1st April, 1986 to 26th April, 1996 in the case of Shibu Soren, Suraj Mandal, Shailender Mahto and Simon Marandi. In the case of the said respondent-assessees, notice under Section 158BC of the Income Tax Act, 1961 ("Act", for short) was issued. In the case of Jharkhand Mukti Morcha party ("JMM", for short), notice under Section 158BD read with Section 158BC was issued and the block assessment period is from 1st April, 1986 to 27th September, 1996.

(3.) In the block assessment proceedings of the individual assessee, the Assessing Officer had made the following additions:- <FRM>JUDGEMENT_78_LAWS(DLH)11_2014_1.html</FRM>