COMMISSIONER OF INCOME TAX Vs. USHA TRIPATHI

JUDGEMENT

(1.) THE assessee, an individual, runs a proprietorship concern in the name and style of M/s Ved Pathology. It derives income from conducting pathological tests for diagnosis. Search operations under S. 132 of the IT Act, 1961 (hereinafter referred to as the Act) were carried on at the business and residential premises of the assessee on 2nd July, 1996. In the course of the search operations, cash of Rs. 9,24,750 and certain documents were seized. The assessee was given a notice under S. 158BC of the Act. He filed return of income for block assessment for the block period from 1st April, 1986, to 2nd July, 1996. On return of income the assessee showed total undisclosed income of Rs. 10,97,652 for the block period from 1st April, 1986 to 2nd July, 1996. The AO determined the total undisclosed income of assessee for the block period ending 2nd July, 1996 at Rs. 35,43,720. The assessee challenged this addition in the first appeal before the Tribunal. The Tribunal allowed the assessee's claim and deleted the income of Rs. 2,73,283 made by the AO. The appeal has been filed against this order.

(2.) WE have heard Sri Shambhu Chopra, learned standing counsel for the appellant and Sri S.K. Garg, learned counsel for the assessee.

(3.) THE Tribunal has gone through the facts in appeal and it is not necessary to deal with all the facts again. As regards the applicability of S. 145 of the Act, it may be stated that the Tribunal observed as under :