COMMISSIONER OF INCOME-TAX Vs. RAJENDRA KUMAR

JUDGEMENT

(1.) MAY it please your Lordships, 1. The above named appellant being aggrieved by the order passed by the ITAT in IT Appeal (SS) No. 1 l/Ind./2005 dated 20 -7 -2007 for the block period 1 -4 -1995 to 5 -12 -2001 humbly prefers this appeal as under:

(2.) THE brief facts of the case are that the search action under Section 132 of the Act was conducted in this case on 5 -12 -2001. The assessee was doing the business of sales and purchases of wheat, gram, soya, etc. During the assessment proceedings, it was noted that there were cash entries in the name of the farmers.

(3.) THE appellant being aggrieved by the order passed by the Income -tax Appellate Tribunal in IT Appeal (SS )No. 11 /Ind./2005, dated 20 -7 -2007 for the Block period between 1 -4 -1995 to 5 -12 -2001, is before this Court with a submission that the Tribunal erred in not appreciating the question argued before it and also erred in not appreciating that the block assessment was made rightly by the authorities. It is to be seen from the appeal memo submitted before the Income -tax Appellate Tribunal, only question raised was on the facts and in the circumstances of the case, learned Commissioner of Income -tax (Appeals) erred in deleting the addition of Rs. 13,37,237 made by the Assessing Officer for peak credit of farmer's account holding that such addition is totally outside the scope of the block assessment proceedings. From paragraph 3 the order passed by the learned Income -tax Appellate Tribunal, it would again appear that the above referred was the only question raised before the Tribunal.