COMMISSIONER OF INCOME TAX Vs. USHA MATHUR

JUDGEMENT

(1.) THE Revenue has filed this appeal under S. 260A of the IT Act, 1961. It claims that the following substantial questions of law arise in this case :

(2.) A few facts may be noticed.

(3.) THE assessee had another grievance. An addition had been made to her income relating to the sale of jewellery. Her appeal against that part of the order passed by the AO had been dismissed by the CIT(A). Even this addition was challenged. After consideration of the matter, the Tribunal found that "the assessee has already returned her income on the basis of previous history as well as by giving P&L a/c and balance sheet, which was accepted by the Department. Having accepted that, the Department while reopening the assessment under S. 147 cannot validly reassess the income which will amount to a review of the order". Thus, the addition was not sustained.