COMMISSIONER OF INCOME-TAX Vs. T A QURESHI

JUDGEMENT

(1.) THIS is an appeal filed by the Revenue (Commissioner of Income-tax) under Section 260a of the Income-tax Act, 1961 against an order, dated October 14, 1998, passed by the Income-tax Appellate Tribunal, Indore, in I. T. A. No. 552/ind of 1990. The facts in brief are these.

(2.) THE respondent is an assessee. He is a doctor by profession at a place called "garoth" in District Mandsour.

(3.) ON July 18, 1985, CBI sleuths arrested the respondent while transporting a huge quantity of contraband article--narcotic drugs--heroin in jeep (Jonga) RSO 3592. This led to further raid in his residential premises. In this raid, one clandestine laboratory to manufacture heroin powder along with several contraband drugs were recovered. All these contraband articles were seized and proceedings under the Narcotic Drugs and Psycho-tropic Substances Act, 1985, were initiated against the assessee. We are not concerned with these proceedings.