COMMISSIONER OF INCOME TAX Vs. V. NATARAJAN

JUDGEMENT

(1.) THE tax case appeal is directed against the order of the Tribunal dt. 18th June, 2002 in ITA No. 1381/Mad/1995 for the asst. yr. 1990 -91.

(2.) THE Revenue is the appellant. The assessee filed his return of income declaring a total income of Rs. 18,260. Thereafter he also filed a revised return. Subsequently, the assessment was taken up for scrutiny and the AO, while completing the. assessment for the asst. yr. 1990 -91 under Section 143(3) of the IT Act (hereinafter referred to as the 'Act') on 26th March, 1993, made the following additions :

(3.) ISSUE No. 1 :