COMMISSIONER OF INCOME TAX Vs. LALITKUMAR BARDIA

JUDGEMENT

(1.) This appeal challenges the Order dated 17.2.2006 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order relates to Block Assessment Years 1989-90 to 1999-2000.

(2.) This appeal was admitted on 6.10.2009 on the following substantial questions of law :

(3.) In the year 1999, there was a search and seizure operation on Motwani group of Nagpur. As a consequence, a search was also carried out on respondent/assessee during the period from 2.2.1999 to 6.2.1999. At that time, the respondent/assessee was being assessed at Rajnandgaon (M.P.).