CIT Vs. DHARMENDRA KUMAR

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal, Delhi, has referred the following question of law under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this court: 'Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal had any material to confirm the order of the Appellate Assistant Commissioner deleting the addition of Rs. 20,588 made by the Income Tax Officer as assessee's income from undisclosed sources ?'

(2.) BRIEFLY stated the facts giving rise to the present reference are as follows: The reference relates to the assessment year 1982 -83.

(3.) WE have heard Shri A.N. Mahaj an, the learned standing counsel for the revenue and Shri M. Manglik, learned counsel appearing for the respondent -assessee. This court in CIT v. Smt. Uma Rastogi (IT Reference No. 1 of 1993, dated 10 -3 -2005) has held that the Tribunal was not justified in deleting the addition on account of on -money. The Appellate Assistant Commissioner and the Tribunal have merely followed their earlier orders in the case of Smt. Uma Rastogi (supra), which have not been approved by this court in the aforesaid Income -tax Reference.