USHA TRIPATHI Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In this appeal the assessee has objected to the assessment order for block period passed by the assessing officer under the provisions of Chapter XIV-B of the Income Tax Act and has listed as many as 21 grounds.

(2.) As far as the other grounds are concerned, we have heard the assessee's counsel as well as the learned departmental Representative and proceed to decide the various issues as under

(3.) These grounds are against the determination of appellant's undisclosed 'income of Rs. 4,05,840 on the basis of seized documents marked as Annexure A- 1.