(1.) THESE income-tax references are against the consolidated order of the Income-tax Appellate Tribunal, Cochin Bench, Cochin,. I. T. A. Nos. 236 (Coch.) of 1977-78, 702, 703 and 704 (Coch.) of 1992 relating to the assessment years 1972-73, 1974-75, 1975-76 and 1980-81, respectively. The questions of law for the year 1972-73 are as follows :
(2.) THE questions of law referred for the years 1974-75, 1975-76 and 1980-81 are as follows : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in sustaining the addition of Rs. 15,000 for each of the assessment years 1974-75, 1975-76 and 1980-81 as income from the property ?"
(3.) THE next question is whether the value of the smuggled goods can be added to the income of the assessee as the income from other sources. THE earlier complaint before this court by the Department was that the Tribunal did not appreciate the evidence of the two drivers of the lorry through which the smuggled goods were attempted to be taken. Further, it is contended that the original order of confiscation was stayed. THE Tribunal considered this question and found that on the basis of the evidence adduced before it, it cannot be said that the assessee was not the owner of the smuggled goods. THE Tribunal held that so far as this aspect is concerned, the customs authorities imposed a penalty of Rs. 10 lakhs on the assessee in the customs proceedings. Learned counsel for the assessee submitted that the assessee has paid only Rs. 10,000 for filing the appeal. According to him, the balance amount has not been paid. It is also seen from the proceedings under the Customs Act that a penalty was imposed on the assessee. Even though he submitted that the matter was pending before the Tribunal, no records have been produced. We agree with the reasoning given by the Tribunal that without producing the necessary evidence, the assessee cannot say that those smuggled goods were not received by the assessee in the circumstances of the case.