HUMA HUSSAIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two appeals are directed against the order of Tribunal dt. 1lth June, 2002 in the case of appellant for asst. yrs. 1993 -94 and 1995 -96.

(2.) APPEAL No. 83 of 2000 relates to the asst. yr. 1993 -94 and appeal No. 81 of 2000 relates to the asst. yr. 1995 -96. In these two appeals, following substantial questions have been framed respectively :

(3.) THE circumstances in which these appeals have arisen are that a search and seizure operation under Section 132(1) of the IT Act, 1961 was carried on at the residential premises of Sh. Hafij Mohd., father -in -law of the assessee on 28th Sept., 1994. As a result of aforesaid search and seizure, a notice under Section 148 of the IT Act for asst. yrs. 1993 -94 to 1996 -97 were issued in the case of assessee and the cases were taken up under scrutiny. In response thereto, returns were submitted by the assessee on 26th Dec, 1997 for the asst. yr. 1993 -94. The assessee declared income of Rs. 21,000 as income from, interest which was below taxable limit. For the asst. yr. 1995 -96, she submitted return for a sum of Rs. 30,000 which was also below taxable limit.