BHASIN D N Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS judgment will dispose of CWP Nos. 1080, 1528 and 1524 of 1984, filed by D.N. Bhasin, pertaining to the assessment years 1979-80, 1980-81 and 1981-82, respectively, and CWP Nos. 1081, 1527 and 1526 of 1984, filed by Smt. Kanta Bhasin, pertaining to assessment years 1979-80, 1980-81 and 1981-82, respectively, as common questions of fact and law are involved.

(2.) A brief reference to the spinal facts will help to resolve the issues raised in these petitions :

(3.) THE appeals filed by the petitioners were accepted and the orders of the Income-tax Officer adding certain amounts to the incomes returned by the petitioners in their returns of income were held to be not justified and in accordance with law. THE Commissioner of Income-tax (Appeals) ordered that these additions had to be deleted from the incomes of the petitioners relating to the assessment years 1979-80, 1980-81 and 1981-82. THE result was that the incomes returned by the petitioners initially were accepted to be correct. Copies of the order passed by the Commissioner of Income-tax (Appeals) have been placed on record with the permission of this court.