SUSHILA SINGH Vs. ITO

JUDGEMENT

(1.) THIS appeal by the assessee is directed against the order of the Commissioner (Appeals) -Ill, Luckow, dated 5 -12 -2002 for the assessment year 1993 -94 on the following grounds :

(2.) THIS appeal was taken up for early hearing vide our order dated 6 -6 -2003 passed in stay petition No. 8 of 2003.

(3.) WE have heard the learned counsel for the assessee. The learned counsel for the assessee on earlier dates filed detailed paper book, copy was also given to the learned Departmental Representative. The paper book contained mainly copy of notice under section 148, reasons recorded by the assessing officer, order -sheet entries, copy of Inspector's report, balance sheet and capital account for the assessment year in question of the preceding three years, copy of the confirmatory letters, pass book of the depositors, copy of the notice issued by the City Magistrate, copy of the report of the DVO and the case law relied upon by the learned counsel for the assessee. However, none appeared on behalf of the revenue, therefore, revenue is proceeded ex parte.