DEPUTY CIT Vs. SMT. INDIRA KASUWAL

JUDGEMENT

(1.) THE decision rendered in this appeal shall also govern the disposal of another connected appeal being IT Appeal No. 21 of 1999 because both the appeals involved same points. This is an appeal filed by the CIT (Revenue) under section 260A of the IT Act against the order dt. 22nd Dec., 1998, passed by the Tribunal, Jaipur Bench, Jaipur in IT (SS)A No. 1892/Jp/1996.

(2.) THIS appeal was admitted for final hearing on following substantial questions of law:

(3.) AT the outset we may say that so far as question No. 1 is concerned, the same has to be answered by saying that provisions of sections 68, 69, 69A, 69B and 69C of the Act are applicable while computing the undisclosed income of the block period. Indeed no provision under the Act was brought to our notice to show that it excludes the applicability of these sections to assessment made for the block period under Chapter XTV -B. In the light of this discussion, we answer the question No. 1 accordingly.