COMMISSIONER OF INCOME TAX Vs. BIJU PATNAIK

JUDGEMENT

(1.) THESE six miscellaneous cases being Miscellaneous Cases Nos. 1 to 6 of 2004 under Section 151 of the Civil Procedure Code (hereinafter called, 'the Code'), were filed by the Revenue in S.J.C. Nos. 211 to 216 of 1971 (CIT v. Biju Patnaik : [1991]190ITR396(Orissa) ) which were disposed of by a Division Bench of this High Court on August 1, 1990.

(2.) IN all the miscellaneous cases identical prayer was made and the said prayer is set out below:

(3.) IN the course of assessment of the late Biju Patnaik for the assessment years 1962 -63, 1963 -64 and 1964 -65, the Assessing Officer came to a finding that the funds invested in Kalinga Foundation Trust (hereinafter referred to as 'the Trust') actually belonged to the assessee and the trust's income was added to the income of the assessee. On appeal, the Appellate Assistant Commissioner of Income -tax (the AAC) reversed the finding of the Assessing Officer, inter alia, on the ground that the Assessing Officer reached its findings on the basis of evidence collected behind the back of the assessee. As such direction was given to undertake the exercise of assessment once again after giving the assessee an opportunity to cross -examine the persons on whose statement the previous assessment was made. This was done by the Appellate Assistant Commissioner by his order dated April 1, 1968.